Analyzing the research and development sector (R&D) in Poland, one can observe the increase in entrepreneurs’ interest to undertake R&D activities. According to Central Statistical Office, at the end of 2008 there were 1157 entities that conduct research and development work, including 697 enterprises. The following year, the number of total R&D institutions increased to 1316, whereas the business sector rose to 842 companies (about 20.8%). Greater involvement of entrepreneurs in the R&D sector results, among others, from noticing many benefits associated with this activity. The national authorities as well as European Union’s institutions drew up many programmes for entrepreneurs undertaking R&D activities. Some of these programmes give priority to small and medium-sized businesses offering them a wide range of financial and non-financial support. This policy aims to achieve high economic growth and improve socio-economic situation of society with the participation of enterprises that are orientated at creating and applying innovative solutions in their business operation, products manufactured or services provided. The article aims to present sources of funds available for R&D activities undertaken by companies in Poland, as from government programmes, through the structural funds, to funds set aside by Switzerland and the members of European Economic Area. Despite all these programmes, many companies in Poland still face a financial barrier that prevents their development. It seems that the basic problem is not lack of potential sources of funding for R&D activities but, above all, an insufficient knowledge of financial opportunities and the entrepreneurs’ belief that these funds are beyond their reach. Any form of public support to entrepreneurs is still associated with excessive bureaucracy, too many formal requirements and, finally, a small probability of receiving it. Therefore, enterprises don’t even try to apply for such support. The article presents basic statistics relating to the R&D sector in Poland and the main forms of national and European support for R&D performed within the business sector.