The polish tertiary education report was undertaken by the World Bank and the European Investment Bank in consultation with the Ministry of National Education and Sports of Poland (MoNES). The modernization of higher education and other tertiary education services has become an increasing focus of public concern in Poland. A major purpose of the report is to discuss important issues in Polish tertiary education and to focus on policies to improve the quality and accessibility of educational services. Section one of this report summarizes the key trends in the development of tertiary education in Poland since the beginning of the 1990s, including the evolving legal framework and the principal outcomes of a decade of reform. Section two focuses on the major outstanding issues today with respect to the financing of tertiary education, quality assurance, linkages to science and research, and the business community together with the need for Poland to build capacity for, and implement, a comprehensive lifelong learning system. Section three presents some promising policy options and suggests specific reform measures for consideration by policy makers in Poland.