The aim of the paper is identification of the relationship between the amount of expenditure for tourism born by mountain communes (gminas) in Poland and intensity of tourist traffic in their areas.The analysis of tourist traffic in mountain communes in Poland in the first place allowed to establish that an average intensity of tourist traffic is greater than generally in Poland. The observation does not refer to the whole of the analyzed area, since tourist traffic reveals a very high concentration, reaching extreme cases in the communes where not a single tourist used bed-places. Registered increase in tourist traffic intensity did not apply to the whole area of mountain communes in Poland. Mountain communes only to some extent get involved in realization of expenditure on tourism - less than half of communes participated in them in 2009 and only few communes spent considerable amounts of money. Average expendi-ture from commune budgets on tourism, both total and per one tourist using bed places in mountain communes, were higher than the average for all communes in Poland.None of the applied methods of identification of correlative dependence al-lowed to establish its occurrence on a significant level, therefore the number of tourists in mountain ...
