The aim of this study was to perform an economic analysis of winter wheat production and presentation of production profitability in the years 2012-2014. The data came from a farm specializing in the production of winter wheat. Seed yield of wheat in 2012 reached the level 8.5 t/ha, in 2013 amounted to 8.7 t/ha, while in 2014, 9.8 t/ha. Income in the analyzed period was 4791.40 PLN/ha, 3564.25 PLN/ha, and 409.40 PLN per 1 ha, and a high variability in income was dictated by price and yield obtained in individual years of the study. The largest share in the structure of costs was the cost of fertilizers (39.0 and 40.0%).