The aim of the paper was a comparative assessment of the agricultural sector of Poland and Ukraine, considering their productive potential and its efficient utilisation. The source material was data from FAOSTAT database for the period from 2010 to 2020. Based on these, a number of indicators were calculated. The production potential was evaluated based on the resources of production factors and the relationship between them, cropland per capita and the importance of agriculture to the economy, while its efficiency was measured according to the value of agricultural output, gross value added and land and labour productivity. The study showed that, in the analysed period, Ukraine featured a higher agricultural production potential determined by land and labour resources. In addition, this sector was more significant to the national economy than in Poland as in 2020 it engaged approx. 17% of all labour resources (9.5% in Poland) and generated more than 9% of gross value added (2.7% in Poland). However, the utilisation of land and labour resources was considerably less effective in Ukraine than in Poland. In the analysed years, land productivity in Poland was nearly four times higher than in Ukraine, while the level of labour productivity was two times higher in Poland. Since Poland is among the European Union’s member states featuring the lowest labour productivity in agriculture, its level in Ukraine should be evaluated as very low