The analysis was made on materials collected in 15 private horse-riding centres in the north-west part of Poland. The most significant influence on the economic efficiency had the costs of fodder, litter (33.8% on average) and payments (28.1%) and incomes coming from work of the horses (82% on average). Though 6 centres out of 15 finished their yearly calculation with no profits, the average profitability index was 135.3% and profit per 1 horse per year was 1 555.62 PLN. In most cases the cause of economic loss was the high number of non-working or young horses in comparision to working horses and private “hotel” horses kept in those farms.

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