Mountain areas in Poland constitute a special territory with respect to physico-geographical, economic and social aspects. There are specific environmental, economic and cultural conditions, which on one hand restrain and on the other provide chances of these areas development. Environmental conditions involve higher economic costs mainly in agriculture but also in other fields, such as construction or transportation. Other characteristics of these areas include landscape values which just through development of tourism can at least partially recompense the local communities the limited opportunities of gaining incomes. Mountain areas are defined as the areas where agricultural production is made difficult by the unfavourable climatic conditions and land configuration. The basic criterion used for identification of mountain areas in Poland is their elevation above the sea level. Therefore the mountain areas comprise communes and land surveying districts, where over a half of the arable land area is situated above 500 m a.s.l. Considering the investigated space, the research comprised mountain rural areas in Poland, whereas the area of a single commune was assumed as the smallest researched unit. The object of studies were all communes which in Poland constitute mountain less favoured areas (mountain LFA). The investigations comprised a total of 50 communes (in four provinces: dolnośląskie, małopolskie, podkarpackie and śląskie), of which 43 are rural communes, whereas 7 are urbanrural communes. Due to the fact that rural areas have been the object of research, analysed were wholly rural communes and rural parts of urban-rural communes. The communes were selected on the basis of the Regulation of the Council of Ministers dated 14 April 2004 stating detailed terms and procedures of providing financial assistance for supporting agricultural activity in less favoured areas included in the rural development plan. Appendix 2 to the above mentioned regulation enumerates the communes in Poland which constitute less favoured areas, including also mountain areas. In order that an individual commune may use tourism as a driving force for local social-economic development, in the first place there must be conditions favourable for practising various forms of tourism (bases for starting and then intensifying the tourist movement are necessary prerequisites), secondly opportunities must be opened up for creating various enterprises connected with tourism and providing services for tourists, and capable of meeting increased needs of local communities. Conditions (factors) determining mountain communes predisposition for undertaking and realisation of development through tourism may be either of external or internal character. A detailed analysis was conducted in the thesis only on the internal conditions. It was assumed that a collective category grouping all these factors are the conditions of the area development through tourism (U). These conditions were analysed considering their diversified character, which was presented as identification of partial conditions, i.e. infrastructural, economic, environmental (natural and anthropogenic) and social conditions characterised by individual diagnostic features. Various research methods were applied in the thesis. Regarding the cognitive objective of the thesis, descriptive-qualitative analysis was the tool which allowed to identify the problems and conditions of the development of mountain rural areas in Poland. The methodological aim of the thesis was realised by using the output of economic sciences, at the same time basing on selected methods of multivariate statistical analysis, particularly taxonomic methods. The applicational aim was reached using the results of conducted quantitative analysis and developing various scenarios for the development of mountain rural areas in Poland, pointing to a potential of considering their proper variant. The source materials concerning the analysed features were obtained by means of surveys conducted by communes offices of the analysed communes. Moreover, the Author used the data provided by the Central Statistical Office, including the data from Population and Housing Census and Agricultural Census 2002. For the purpose of comparison, the data both from the survey studies and statistical CSO data were gathered for two years 2005 and 2007. Taxonometric procedures were used to determine the synthetic indicator of the level of development conditions through tourism. On the basis of its values computed for each of the analysed communes and for the partial conditions, a considerable diversification of the level of development conditions through tourism was found for the analysed communes, both with respect to the general level and considering partial conditions (infrastructural, economic, environmental and social) of the analysed structure. The analysed communes revealed especially great diversification with respect to infrastructural conditions (UI), for which variability range proved the widest. The level of social conditions (US) was characterised by the smallest variability in 2007. Also in 2007 the prevailing number of the analysed communes was characterised by low or very low level of economic (UG) and social (US) conditions and only in few communes these levels were high. The analysis of commune ordering according to the values of synthetic variable describing the general conditions level, reveals that the group of communes with the most advantageous level conditions includes those, which already have some tourist "traditions", i.e. have been implementing a development strategy, in which tourism plays a crucial role as a local development factor. On the basis of arranging communes according to the value of synthetic measure determined within the range of the analysed condition structure layers, i.e. UI, UG, UŚ and US conditions, a considerable variability of the analysed communes ordering may be seen. An apparent dependence was observed for the analysed communes ordering in respect of the level of infrastructural (UI) and economic (UG) conditions. On the other hand a medium correlational dependence was found for the ordering according to the level of infrastructural (UI) and environmental (UŚ) conditions, and economic (UG) and environmental (UŚ) conditions. The correlation proved nonsignificant for the following pairs of conditions: infrastructural (UG) and social, economic (UG) and social (US), and also for environmental (UŚ) and social (US). Individual conditions of development through tourism served as separate criteria for classification of mountain communes according to the level of these conditions. Four groups of communes were identified in result of commune classification with respect to the level of conditions (U) of mountain areas in Poland development through tourism. Applied method of classification (triple averages method) allows to obtain as a result a constant number of groups (four groups) characterised by an unanimous interpretation, i.e. the subsequent groups comprise communes with decreasing level of conditions, however the two first groups reveal the level above the average determined for all communes ("very advantageous" and "advantageous" level), whereas the two next reveal the level beneath the average ("disadvantageous" and "exceptionally disadvantageous". The first group of communes proved the least numerous. It comprised four mountain communes with a "very advantageous" level of conditions of development through tourism, determined on the basis of all diagnostic features. All communes from the first typological group are situated within the administrative boundaries of the małopolskie province, where three of them constitute a compact spatial configuration, whereas the fourth one is surrounded by the areas with "advantageous" level of conditions (communes from the second group). The second typological group comprises 14 mountain communes with an "advantageous" level of conditions (i.e. the level of conditions above the average value determined jointly for all analysed communes). The communes in this group are situated in all provinces, in majority forming larger areas characterised by an approximate level of conditions. The communes in the third typological group, i.e. characterised by "disadvantageous" level of conditions are also localised in all investigated provinces. In each of the provinces (except śląskie) these are neighbouring communes together forming larger areas characterised by an approximate value of conditions level. None of the 12 communes from the fourth group is situated in the podkarpackie province. Their localisation (particularly in the małopolskie province) suggest a conclusion that mountain rural areas characterised by "exceptionally disadvantageous" level of conditions for development are situated on the border of mountain terrains. The analysis of time changes of investigated structure of conditions for mountain rural areas in Poland development through tourism allowed to register a general improvement of the conditions (U) level in 2007 in comparison with 2005, however the partial conditions differently contributed to this situation, i.e. some stimulated the level, whereas the others had a negative effect. The maximum increase in the value of condition (U) level was noted in Jordanów commune, whereas a maximum decrease was registered in Szaflary commune. Spatial distribution of the change in the level of conditions shows that in a majority of communes an increase in the synthetic measure value was noted, whereas the level of conditions decreased in the least number of the communes. The thesis presents also the classification of mountain communes in Poland conducted with respect to the structure of internal conditions for the development through tourism, which allowed to identify eight types of mountain rural areas. Type 1 of mountain rural areas comprises 33 communes characterised by a medium value of conditions level (U), below the mean value determined for all mountain communes. The existing level of conditions evidences a weaker competitive position of the communes within the first type. These communes reveal a considerable diversification of the level of development conditions through tourism, i.e. there are communes where this level is apparently disadvantageous, but also those showing obvious competitive advantage over most mountain communes. A majority of the first type communes is characterised by low values of synthetic measure of the level of conditions (U). None of the partial conditions (UI, UG, UŚ or US) reached the level equal to the average for all mountain communes. The level of infrastructural (UI), economic (UG) and environmental (UŚ) conditions may be determined as average, whereas the level of social conditions (US) as low. The mountain areas of the first type are situated in all four analysed provinces. They constitute several relatively compact spatial clusters, of which the largest is located on the border of the śląskie and małopolskie provinces. Type 2 of the mountain rural areas consists of seven mountain communes. The mean level value of conditions (U) for development through tourism was lightly above the mean value computed for all analysed communes. The communes of the second type are more diversified with respect to general level of conditions than those of the first type, but none has reached such low level of conditions as registered in type 1. In the communes of the second type social conditions (US) reached very high level. The levels of infrastructural (UI) and environmental (UŚ) conditions may be considered average, whereas economic (UG) conditions on average reached a low level. The communes from the second typological group are situated in the małopolskie province and form a spatially compact configuration, except for the Muszyna commune. Type 3 of mountain rural areas comprise only three communes which the mean value of condition level (U) places in a disadvantageous competitive position in relation to most mountain communes. The third typological group is characterised by a relatively small variability, however even the commune with the least advantageous conditions in this group reached the level apparently higher than the average level for a total of the analysed group. The structure of conditions for development through tourism in communes constituting the third type of mountain rural areas reveals an average level of infrastructural (UI) conditions, high level of economic conditions (UG), very high level of environmental conditions (UŚ) but a low level of social conditions (US). One of the communes from the third typological group is situated in śląskie, małopolskie and podkarpackie province, each. Type 4 of the mountain rural areas is also formed of three communes - one in the dolnośląskie and two from the małopolskie province. This type of mountain areas is characterised by a low level of conditions (U) for development through tourism which is apparently lower than registered in the first typological group. In this typological group the level of infrastructural (UI) conditions may be assessed as average, the level of economic (UG) and environmental (UŚ) conditions as low, whereas the level of social (US) conditions as high. Type 5 of mountain rural areas is described by the level of conditions for development through tourism as only slightly exceeding the average level determined for all mountain areas. In this respect the fifth type of the areas may be compared with the second type, however it is characterised by an apparently more advantageous level of economic and infrastructural conditions. This type is represented by only one mountain commune, i.e. Poronin commune (małopolskie province). Infrastructural (UI) and environmental (UŚ) conditions reached the average level, economic conditions (UG) - high level, whereas social conditions (US) - very high level. Type 6 of mountain rural areas to which also only one commune (Krynica Zdrój in the małopolskie province) was classified is characterised by a very high level of conditions (U) for development through tourism, however the individual components also represent a high level, except for the environmental (UŚ) conditions, whose level may be described as average. Type 7 of mountain rural areas characterises Uście Gorlickie commune (małopolskie province). This type was described by very high values of the measure of condition (U) level of development through tourism. The levels of individual conditions constituting the layers of the analysed structure may be assessed as very high - considering the infrastructural (UI) and economic (UG) conditions, but average with respect to social conditions (US). Type 8 of mountain rural areas is characterised by a very low level of conditions (U) for development though tourism, and the level proved also very low concerning the infrastructural (UI), economic (UG) and environmental (UŚ) conditions, but high for social conditions (US). Only Czarny Bór commune (dolnośląskie province) was classified to the eighth type of mountain rural areas. On the basis of conducted research and obtained results of classification concerning the level and structure of conditions for development through tourism, scenarios of mountain rural areas in Poland development through tourism were developed. The first scenario targets mountain communes characterised by very high level of conditions for development through tourism, which undoubtedly determined considerable potential of tourism development in these areas. Owing to systematic care about the existing conditions and to improve their attractiveness (for tourists and investors), and maintaining them for future generations, these communes are predetermined to improve their competitive position over the communes with a similar level of conditions for development through tourism. By choosing and developing tourism as the leading economic activity, the mountain communes become beneficiaries of positive effects (multiplier effect) of multifunctional area development. The second scenario is meant for mountain communes which intend to use generated multiplier effects of tourism for stimulating their socio-economic development. The areas where the second development scenario should be implemented are characterised by over the average (but not the highest) level of conditions for development through tourism. Therefore, these areas constitute an attractive space for tourist market subjects interested in tourism (considering sales and demand). In order to improve their competitive position, the mountain communes for which realisation of this scenario seems proper, must solve some important problems resulting from their affiliation to one of the identified types of mountain rural areas, i.e. connected with the structure of conditions. The third scenario considers a possible undertaking and realisation of mountain rural areas development through tourism, however this alternative cannot be the main factor of socio-economic development, but only an additional (supplementary) one contributing to an improvement of this area multifunctionality. The third scenario of development has been developed for the mountain communes characterised by considerable constraints involved in the undertaking and realization of development through tourism. These communes may realize it in a limited scope, considering as crucial solving numerous important problems (resulting also from their classification to an individual type of mountain rural areas) in order to utilise positive external effects generated by tourism in the field of socio- economic development. A chance for these communes is provided by creating a regional (local) tourist product, ensuring their improved attractiveness for tourists and investors, apparent as possible competing for tourists and investors with the other mountain communes, even these with a higher level of conditions for development. The fourth scenario assumes "careful" approach to stimulating local development owing to the benefits (economic, social and environmental) generated by tourism. This scenario was intended for the mountain rural areas characterised by very high level of conditions for development through tourism. Mountain communes for which the fourth development scenario was developed are characterised by considerable constraints in the realisation of development through tourism, which points to small chances of its effective implementation. However, more detailed analysis of delays in the sphere of conditions for development (partial conditions) enables diversification of the local economy through undertaking tourist activities by economic subjects. Each of the four scenarios developed for mountain rural areas in Poland development through tourism includes in its assumptions the level of conditions of development proper for the subsequent analysed mountain communes. However, the way in which individual scenario would be realised by individual communes cannot be determined only by its specific level of conditions. One should also consider the structure of these conditions, formed by partial, i.e. infrastructural, economic, environmental and social conditions. These scenarios are a tool for decision making on a local level, i.e. in places where decisions are made about undertaking and realisation of the area development through tourism, or in the localities where this particular direction of development has been already pursued, and the commune authorities need only to confirm their former right decisions and continue the initiated development.