The purpose of this article is to compare the perceived destination image of Poland as seen by Russians and Ukrainians. This study contributes to understanding the process of how the image of a destination is shaped, the new contribution being the comparison of the image of Poland as perceived by visitors and non-visitors of two nations, which until 1991 were a part of one state. The study is based on a questionnaire consisting of 16 statements on the perceived destination image of Poland. A 5-point Likert scale was used in the survey. A total of 710 people were examined, including 348 Russians and 362 Ukrainians. The reliability of the survey was assessed using Cronbach's alpha index. The hypotheses verification, using Student's t-test, showed that Russians and Ukrainians perceived Poland as an attractive country in terms of tourism. No major differences between Russians and Ukrainians were observed in the perception of Poland as a tourist destination. Moreover, no influence of past experience was noted on the shaping of the perceived destination image of Poland. Additionally, some managerial implications of significant relevance to destination marketing are discussed, and future directions for research are outlined.