The cognitive aim of this study is to point to the optimum number of local government units and the optimum boundaries of spatial units in Poland with the assumption of minimizing the cumulated theoretical travel time to all settlement units in the country. The methodological aim, in turn, is to present the use of the ArcGIS location-allocation tool for the purposes of delimitation processes as exemplified by administrative boundaries in Poland. The rationale for the implementation of this study is that number and the boundaries of units of all levels of Poland’s current territorial division are far from optimum in the light of minimization of accumulated theoretical travel time to all settlement units in the country. It may be concluded that it would be justifiable to increase the number of voivodships from the current number of 16 to 18. Besides it would be necessary to introduce modifications in relation to units with regional functions. In contrast, the number of districts and communes should be reduced. A continuation of this research may go in the direction of including analysis of public transport network in the research, creating in this way a multimodal set of network data. This would illustrate, apart from the potential itself resulting from the infrastructure, also the actually existing connections.