This paper considers the creation of plans for the expansion and development of the Polish land forces in the post-World War II period, which were carried out between 1941 and 1944 at the General Staff of the Polish Armed Forces. The future development of the Polish Army included both the use of units under Allied operational command and the recruitment of several hundred thousand Poles either interned or imprisoned in France, Switzerland, Germany, Hungary and Romania. Finally, the so-called Plan ‘P’ anticipated the expansion of the ground forces to a level of more than 470,000 troops. The article also refers to the sceptical approach of the British authorities to the possibility of implementing the mentioned plan, until the final rejection of the Polish concept in the autumn of 1944. In addition, the article makes a brief comparison between the planned personnel development of the Polish Armed Forces in the West and the People’s Army of Poland (which consisted of 400,000 soldiers in 1945 and only 147,000 in 1947), pointing out that the personnel level of Plan ‘P’ would most probably be impossible to maintain in post-war conditions