The development of ski resorts is presently one of the most dynamic tourism processes in the Polish Carpathians. It is taking place not only in mountainous areas but also in suburban zones. The main factor for this process is constantly growing demand for ski tourism form on the Polish national market. The conditions of competition with Slovak and Czech resorts forces modernizations of Polish resorts, improvement of its service quality and specialization. The ski tourism development in Polish Carpathians is affected by many legal, proprietary, functional and natural barriers.