Fish processing is one of the fastest growing sectors of the agri-food processing industry in Poland after the accession to the EU. The branch is featured with increasing importance of raw material import for further processing and re-exports of derived this way products with higher value added. At the same time the share of the domestic market in shaping financial results of a large part of the companies is decreasing. The paper presents trends and current situation of demand and supply on the fish market and attempts to assess the impact of prices obtained in foreign trade on the economic and financial situation of fish processing units.