Summary:

The paper presents a comparison of valuation methods and procedures for forest land lots (unwooded forest land) in Germany and Poland.
Moreover, the market for unwooded forest land within selected areas within administrative boundaries of analysed forest districts was presented. The number of transactions for this type of landed property was observed to increase in the years 2004-2007. It was attempted to apply in the analysed areas the so-called German valuation method for unwooded forest land. On the basis of the analysis it was found that this method may be applied under Polish socio-economic condi-tions. This method is characterised by simplicity and enhances the applicability of the comparative approach in the valuation of unwooded forest land.