The aim of the paper was to present the resource base of dairy industry. The examination is prepared on the basis of data available from the Central Statistical Office of Poland and other secondary sources. A choice of an appropriate location for business activity is one of the more important economic decisions made by entrepreneurs. The location choice in dairy industry is mostly determined by resource base and outlet. A resource base for dairy industry is composed of the following elements: the number of dairy cows, their lactation, number structure of the herds, and marketability of dairy production. The biggest part in the national cattle population was in the following provinces: mazowieckie, podlaskie, wielkopolskie. The smallest one was in the lubuskie province. The smallest milk production from one cow in 2004 was in podkarpackie province – 3534 liters, in 2010 in małopolskie province – 3140 liters. On the other hand, the biggest one was in opolskie province, 5391 liters and 6109 liters accordingly. Structure of commercial agricultural production, taking into account the animal production including milk largest was in 2014.