Exercise in tourism and recreation as main factor of regional development of Warmia and Masuria This article is an attempt at showing the meaning of yearlong tourism and recreation in the economical development of Warmia and Masuria. Regarding this area as the most attractive place with the highest unemployment rate in Poland at the same time it may be said that there are enormous but unused possibilities for tourism and recreation to be grow fully. The subject of the article is to expose the undeniable value of the natural environment of Warmia and Masuria which allows tourism and recreation to be present through the year and what should be changed in this matter. Intense and effective actions leading to making the meaning of the yearlong tourism and recreation more important for the residents of this area-are necessary. It is particularly important to make any changes using the experience of the European Union countries in this matter. A regional project of development of Warmia and Masuria containing its specific factors as for tourism is to be created immediately. It must also contain ways of obtaining necessary funds for it. The importance of making plans and then changes for a specific region has been highlited.