An attempt to apply the concept of so-called SIM-EURO-Soils, i.e. soils with properties similar to the reference material IRMM -443-EURO-Soils, was undertaken in relation to Polish soils. The aim of SIM-EURO-Soils identification was to find natural soils with specified properties which can be applied as reference materials in ecotoxicity testing and are available in satisfactory amounts. Two hundreds sixty seven soil samples collected from agricultural land in Poland in 2000-04 were included in the evaluation process. The soils were characterized in respect to their basic pedological properties (texture, organic matter content, pH and total nitrogen content) as well as to their level of contamination with heavy metals (Zn, Pb, Cd and Cu) and polycyclic aromatic hydrocarbons (PAH s). It was shown that it is possible to select soils with properties corresponding to SIM-EURO-Soils. One tenth of the studied soils was classified as equivalent to three groups of Pol-SIM-EURO-Soils (soils similar to EURO-Soil-1, EURO-Soil-3 and EURO-Soil-4), with half of them corresponding to low-organic, slightly acidic EURO-Soil-1 identified originally in Sicily. Analysis of the results indicates the necessity for further works aimed at identifying new EURO-soil groups typical for Central and East European countries such as Poland. There is also a need of specification of SIM-EURO-Soils criteria, mainly regarding the level of its contamination and methods of analysis.