The paper presents and discusses the results of milk production in Poland by FAND regions in the zears 2009, 2012 and 2014. The aim of this paper was to show the diversity of milk production by regions and differences in economic effects and use of inputs. For the economic evaluation of the efficiency of production direct profitability index was used. Studies have shown that the highest profitability characterized Mazowsze and Podlasie region and the lowest Małopolska and Pogórze.