When analysing the financial and economic situation of Polish agriculture and of its model, a discussion should be organised covering the definition of an agricultural holding and its organisational and legal form. It seems that the categories of 'individual household' and 'individual agricultural holding', which are generally used as denominative of all agricultural farms run by natural persons are no longer adequate for the level of our family farm system. A category of an 'agricultural enterprise' should be created in the structure of agricultural farms. This category should comprise large commercial farms run by natural persons (including large family commercial farms) and agricultural farms run by legal persons. The analyses show that in the current internal and external conditions, the number of farms, which can be considered as commercial farms could be estimated at ca. 200-250 thousand farms. (farms of more than 8 ESU). Most of these farms are macro-enterprises. Some of them meet all the criteria of agricultural enterprises. The borderline between these groups of farms is very fuzzy. The number of agricultural enterprises may be estimated at the level of ca. 50 thousand (about a half of the farms from the 16-40 ESU group and farms from the group of more than 40 ESU). 'Classic' agricultural enterprises would comprise all large economic farms (exceeding 40 ESU). In 2005, the group of these farms comprised ca. 16.6 thousand farms, including 14.6 thousand farms run by natural persons.