Subject and purpose of work: The Gorce National Park (GNP) represents the object of the study. The purpose of the article is to present the GNP in the category of an area and in the category of an active managing unit. Materials and methods: Empirical research was conducted (2008-2014) based on the data collected from the GNP financial and accounting records and the Central Statistical Office. The degree of tourism function, carried out by the territorial municipalities connected with the GNP, was studied (Baretje and Defert index and Charvat index were calculated) and also the analysis of the GNP activities was conducted. Both the relevant literature query and the analysis of development strategies prepared by the territorial municipalities connected with the GNP were conducted. Results: It was found that the tourist function constitutes an important, however, not the primary function for the analysed municipalities, whereas the initiated activities (both on the part of municipalities and the GNP) indicate the desire for its intensification. The GNP has assets exceeding the value of PLN 17 million, offers jobs for the team whose total annual remuneration is almost PLN 2,5 million and the total annual costs for the last audited year amount to PLN 7,5 million. Conclusions: The described protected area constitutes the example of proper coexistence of human economic activity and nature. The GNP remains a significant entity of the local economic life scene which increases tourist attractiveness of the Gorce Mountains.