The aim of the study was to present the diversity and conditions of companies’ liquidity in the Polish furniture industry. In the analysis, the statistical data, CSO, 2006–2013 for the furniture manufacturing enterprise sector (Chapter 31 manufacturing, PKD 2007) was used. The carried out analysis showed that the furniture industry companies in Poland in the years 2006–2013 in general had the ability to meet their current liabilities. Current and quick liquidity developed for them on a stable and positive level, coinciding with the recommendations of the theory of fi nance. However, from the working capital cycle’s point of view, the assessment of liquidity furniture manufacturing sector is clearly less favourable, and it results from relatively long collecting dues cycles ranging close to 60 days. The less favourable assessment comes from the fact that the long collecting dues cycles have eff ects on exceeding duration of the recovery measures’ applications, which in turn, may turn into a build-up of the payment backlogs, and thus into reductions of the ability to fi nance business and into the risk of production’s reduction