The aim of the study was to determine the unit costs of mechanized timber harvesting in pine stands where early thinning was being performed, and to determine the relationship between the cost level and the volume of harvested trees, the harvester model and field conditions. Analysis focused on timber harvesting with the use of small- and mid-sized harvesters. The tested harvesters were specialized forestry machines (Vimek, Sampo, Profi-Pro, Ponsse) and a construction machine (Fao-Far). Terrain accessibility variants were distinguished in relation to furrows between which trees had been planted in the past: flat terrain with the depth of unevenness up to 20 cm, up to 40 cm, and over 40 cm. The operating costs of the analyzed harvesters varied significantly, an hour of operation of the machine that was the cheapest to use (Fao-Far) cost nearly 2.5 times less (37.3 €) than the Profi-Pro harvester, which was the most expensive in operation (89.1 €). In stands without furrows, the lowest unit costs were noted for the Sampo harvester: 8.4 €·m-3. The other small harvesters, Vimek and Fao-Far, were slightly more expensive to use: 10.3 €·m-3 and 9.1 €·m-3, respectively. In areas where furrows were up to 20 cm deep, the cheapest solution was timber harvesting with the Fao-Far harvester (9.9 €·m-3). In areas where furrows were up to 40 cm deep, timber harvesting was the cheapest with the Sampo harvester (10.7 €·m-3), while harvesters Vimek and Fao-Far were characterized by a similar cost intensity, amounting to just over 12 €·m-3. In stands with furrows deeper than 40 cm, it was cheapest to use the Ponsse harvester (10.4 €·m-3). The cost of operation of the Profi-Pro harvester was higher by approx. 25% (14.0 €·m-3). With the current level of the financing of mechanized timber harvesting in Poland (about 11 €·m-3), small harvesters Vimek, Sampo and Fao-Far are cost-effective when single tree volume exceeds 0.05-0.06 m3. Medium harvesters, Profi-Pro and Ponsse, are cost-effective when unit volumes of harvested trees reach 0.08 and 0.11 m3 respectively. The cost-effectiveness of the tested harvesters increased when working shifts were extended.