The aim of the study was assess the relevance and feasibility of the development of equestrian tourism in Podkarpackie province.One way of increasing incomes for farm holdings could be by using the horse both for recreation and tourism. Analyses of the spread of horse population across the province have revealed an intense relationship between horse breeding farms and urban localities, whose inhabitants are key consumers of such services like recreational riding or hippotherapy. However, analysis concerning sizes of herds in Podkarpacie revealed that the largest of them are located in Bieszczady district. Offers of horse-based tourism in form of one-day or several days rallies are abundant in mountain areas. Available resources, including farms and horses, are pointers to potentials in growing this form of tourism all over Podkarpacie and thus serve as a crucial factor in the development of rural areas of Podkarpackie province.