The aim of this paper was to describe the changes in the value and the structure of the output and gross value added of Polish agribusiness in comparison to German agribusiness and the determination of their productive and incomes role. Data from the balance sheets-output Polish and Germany were used to determine the output and gross value added agribusiness, in 1995, 2000, 2005 and 2010 years, published by EUROSTAT. The results of the study allow to state that there is observed process of agribusiness structure evolution in Poland towards to the highly developed structures of the German agribusiness.