This article is the continuation of issues tackled in [Mika, Siejka 2012], devoted to the examination of dependences between the difference in the cadastral and recorded space and its value determined on the basis of average transaction prices based on the example of selected cadastral units of the city of Krakow (Krowodrza, Nowa Huta). In this case, the discussed units are Podgórze and Śródmieście. The paper presents relations between the difference in the space of a given plot and the difference in the value of the same plot. Percentage differences in the spaces of plots adopted in synchronisation lists seem unjustified with reference to the values of the plots in question, according to the criterion of equivalence used so far. In practice, arbitrarily adopted criteria of equivalence of the systems are used, yet there are ambiguities as to the legal and technical origin of these criteria. We are not aware of the regulation they stem from.The analysed data covered differences in space taken from land and building register documents. Information from more than 1100 randomly selected equivalents was used. The dispersion of the collected data has been demonstrated in the publication in graphic form.The research has rejected cases in which ...