This article aims to present a multifaceted level of spending on health care in Poland compared to OECD countries in 2000–2009. The scale of financing health care with public and private sources was illustrated in the study. Current expenditure on health care services by major function (activity curative and rehabilitative services, long-term home care and medical products, including mainly drugs) was characterized, too. The article focuses on ensuring the comparability of expenditure data from the year of establishing uniform rules for their collection on an international level and use of indicators in the purchasing power of each currency to be converted by the OECD expenditure of national currencies to the USD. The source of information on expenditure was the development of OECD ”Health at a Glance 2011: OECD Indicators”.