The aim of the study was to show utilization of the EU funds on example of the Sectoral Operational Programme “Restructuring and modernization of food sector and rural development” for 2004–2006 and implementation of projects related to rural tourism in 40 farms of Mazowieckie Voivodeship. Information for the study was provided by the Department of Analysis and Reports of the Agency for Restructuring and Modernization of Agriculture. The vast majority of farms (90%) had an area of agricultural land not exceeding 10 conversion hectares (1/3 of them were farms of less than 5 hectares). About 20% of farms were classified as economically viable group. Investments co-financed by the ARMA concerned mainly building, rebuilding or renovation combined with modernization of existing houses and farm buildings used for agritourism purposes. An average cost of the project amounted to 155,472 PLN, whereas an average amount of funding per farm amounted to 70,609.5 PLN.

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