The purpose of this article is to present the level and sources of financing the expenditures on pharmaceutical products and to show the relation between the expenditures on medicaments, the expenditures on healthcare and the Gross Domestic Product (GDP) in Poland and other OECD members. This paper also contains information about the size and financing structure of the pharmaceutical market in Poland, information about the size of the hospital market, the amount of governmental reimbursements for medicaments and the amount of household expenditures on medicaments. In the national economy the expenditures on medicaments amounts to 30% of total healthcare expenditures, and as far as households are concerned – over 60% of total healthcare expenditures.