Codes JEL: M31, L83, Z32 Keywords: seaside tourism, tourists` expectations, quality and development of services Summary. According to NACE classification, tourism covers such areas as: accommodation, services related to food, activities of travel agencies, tour operator and other reservation service and related activities, arts and entertainment, operation of libraries, archives, museums and other cultural activities, as well as sports, entertainment and recreation. This means that tourism industry is very composed and differentiated, but a first place where a tourist goes after arrival is a place of accommodation, therefore in this article we analyze quality of accommodation offer in two selected cities located on the Baltic coast: Swinoujscie in Poland, and Jurmala in Latvia. In this article we aim to 1) build a list of shortcomings in shaping accommodation offer; 2) specify directions of necessary improvements, and 3) indicate differences between tourists` complains (expectations) in selected cities. To realize such defined aims, we have analyzed all negative opinions (more than 1700) published on the booking.com site, referring to 70 accommodation objects in Jurmala and 58 in Świnoujście.