The article has been intended to depict the changes in cooperative agricultural holdings in the period preceding the accession to the European Union and afterwards. The evaluation was attempted based on the Central Statistical Office data as well as the information on the Agricultural Cooperatives collected by the IAFE Economics of Farm holdings Department. The analyses have shown that the majority of Polish cooperative holdings underwent positive changes in their production factors structure despite a decreasing total number of cooperative agricultural holdings in Poland. Calculation results show that Agricultural Cooperatives had significantly improved their economic and financial standing in the new common agricultural policy environment. It has been found that direct payments and financial resources from other support programmes mainly helped the AC to stabilise their financial results.