the goal of the paper is to present research results concerning the maturity level of outsourcing used in Polish companies. The article begins with a brief presentation of outsourcing maturity criteria identified by the author that were used to create a research tool. Then, the methodology of the research and characterization of research sample is presented. Main part of the paper shows the results and conclusions that can be drawn based on the accumulated data, including the analysis of outsourcing maturity in enterprises of different size. The research results have enabled to draw two main conclusions. Firstly, the overall level of outsourcing maturity in Polish companies is low. This approach to outsourcing naturally limits not only its scope, but also potential benefits it could bring for the client. Secondly, the specificity of outsourcing maturity used in small companies should be noted. Somewhat chaotic, ad-hoc approach to outsourcing, proved by lowest outsourcing maturity levels among small companies, may result, among others, from the limited possibilities of resource access in comparison to bigger entities.