This paper presents economic results of three groups of large farms, in the years 2000-2005, which were founded on the basis of the property of former state-owned farms in Poland. They were divided according their legal and organisational form into : farms purchased, farms on lease and shareholder companies of the State Treasury. On the basis of the results of the analysis it was concluded that all three groups are economically effective, however, farms purchased, as a legal and organisational form, are protected against the production and market risk in the highest degree. Hence, the final direction of privatisation in Poland at the present stage of restructuring should be the purchase of farms. It does not mean, however, that there is a need to liquidate shareholder companies of the State Treasury which due to their specificity play a significant role in implementing biological progress in agriculture.


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