In the second edition of the Babcock series of in depth analysis of the dairy industry of one country, Poland was selected because it is the largest dairy producer of the ten countries admitted into the European Union in 2004. The dairy industry in Poland has been restructuring since the 1990s and the breakup of the Soviet Union. This study includes information on the political economy of Poland, descriptions of dairy farms and processing sectors, and assessment of the strategic behavior of major dairy firms in Poland.