Objective of the study was to evaluate the effectiveness of expenditures on innovation activity of food processing industry enterprises in Poland in regional aspect. The expenditures and effects of innovation activity in different provinces in Poland during 2014-2017 were examined. The most effectiveness province Opolskie found. High level of effectiveness was recorded in Kujawsko-pomorskie province and Dolnośląskie province. The highest level of expenditures on innovation activity was incurred in Mazowieckie province, but this activity proved to be the least effective. Analyzed against the worst regions fell Łódzkie province.