The aim of this paper is to analyse whether the medical rehabilitation segment is an important part of the entire Polish healthcare system, and if the medical rehabilitation services are provided with adequate levels of financing and management. The study reviews published literature and legal acts, and undertakes an analysis of data acquired from international and national health data repositories. In Poland there exists no coordination between medical, vocational and social rehabilitation or between the rehabilitation delivered by the health resort facilities. There is an observed lack of coordination among public fund payers. The described lack of coordination influences not only patient treatments (it is difficult to measure outputs and outcomes), but also makes summarizing the total expenditures on curative rehabilitation more difficult. Even though numerous countries spend a smaller or comparable amount of money on rehabilitation (per patient), funds allocated to rehabilitation in Poland (expressed in PPS) are over seven times lower than in France, about five times lower than in Austria and Belgium, and three times lower than in the Netherlands.