The aim of the article is to assess the current image of Poland as a tourist destination from the point of view of the Russians. To achieve the assumed goals, surveys were carried out. Basic statistical indicators such as mean, standard deviation, Pearson similarity index and graphic methods were also used in the study. Russian citizens did not perceive fully Poland as a country attractive for tourists both for themselves and for other European tourists. Their opinion in this regard was more critical than representatives of other nations.