Synthetic Tourist Attractiveness Estimation of South-East Polish Provinces The area of South-East Poland has the characteristic conditions of natural environment. This paper presents the estimation of tourist attractiveness of 361 provinces in this region. The investigations aimed at the recognition of possibilities and conditions of tourism development in particular provinces of South-East Poland. The differentiation of tourist provinces as well as pointing at their role and importance have been made on the basis of the synthetic coefficient of the province tourist attractiveness (calculated from the natural environment attractiveness and the number of accommodation coefficients). In order to calculate the synthetic coefficients of attractiveness, the Z. Hellwig method of development standard has been used. This procedure has allowed to differentiate the provinces which have real and potential conditions to create the tourist functions. The proper exploitation of natural environment values by the adequate space management may be a very important element in the economic activitation of provinces.