This paper compares the polish Programme for Rural Development (PROW) and the Bavarian counterpart (BayZAL). The focus is on comparing objectives and Instruments. The different development axes are at the centre of the analysis. The two programmes differ with regard to funding. The programmes are based on differing philosophies concerning the funding of different measures. These are due to differences in economic development and the quality of the human capital in rural areas. Both programmes emphasise measures related to agriculture despite of the claim to target at the whole rural area.