The aim of the study is to present the situation of knowledge management at Polish and Slovak companies. The first part contains the introduction. We describe the importance of human knowledge which is one of the main resources in companies' life. In the theoretical part define the meaning of the knowledge and describe knowledge management. In the next part we describe the objectives of this study and the methods used in our research. Our study is based on secondary data. In the practical part

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... e present the state of Polish and Slovak companies in terms of KM. The last part contains the conclusions. Some similarities can be found between the two countries. Large companies are more engaged in knowledge at some level. The biggest obstacles to KM is that the management and the employees have less time and information about the KM processes. In order to improve in the future, it is worth raising the awareness of companies about the usefulness of KM.