The Polish sugar industry has undergone significant transformation, including: adaptation to changing market regulations, ownership changes, structural transformation and modernisation. The sugar market has been among the most regulated food markets in the EU. During the years 2006 to 2010, market policy was reformed but its instruments strongly interfered in market mechanisms. The restructuring of-the national sugar industry resulted in the sector's evolution into an oligopoly, with the large share being held by German sugar companies. Modernisation of sugar factories contributed to improved efficiency of management which, along with the good economic situation, has determined very good financial results.