The main target of the study was to assess the financial situation of the food industry sectors in Poland in 2010 using a synthetic meter constructed with TOPSIS method. The anal-ysis was based on unpublished statistical data from the Central Statistical Office. The research showed that the best financial situation characterized the industries that based their activities on animal products processing, secondary processing and manufacturing stimu-lants. These industries were characterized by the highest level of return on equity and a high use of foreign capital in financing economic activity . The lowest values of the synthetic me-ter, as well as the weakest financial condition, appeared in sectors whose business was based on crop production, e.g. low-processed products. They were characterized by low profitability and low involvement of foreign capital in financing of activities. In this group there were also difficulties with the settlement of liabilities.