Both for the consumer (tourist) and producer (entrepreneur) of hotel ser-vices, a very important feature of the hotel is its location. Attractive location and service program properly matched to it, decide in fact on the level of profitability, and consequently on the development prospects of the hotel. One of the steps in the procedure of choosing the most suitable location is to identify factors that determine the choice. In the most general way, these factors can be divided into those that relate to demand values and supply values. It should be noted that apart from these two groups of factors important condition for determining the location of the hotel can also be a local authorities actions to stimulate the development of hotel investments in the areas of reception. The cognitive aim of this study was to determine the most important criteria for determining the location of hotels. To determine the most important factors for location of hotels two methods were used: documentary method and the method of diagnostic survey. At the first stage of the research documentary method (indirect observation) was used, in which the statistical data from secondary sources were obtained concerning hotels located in Opole. In the second ...