Capital budgeting of the R&D investments is one of the most important decision that face financial managers. The factor which can significantly influence the selection of particular project is the methodology used in the process of project's selection. Knowledge about current practices could help both researchers and consultants to develop new methods and new programs of implementation better methods into the decisions processes. The article presents summary of a survey which tried to find out answer to the question: What are the practices of R&D evaluation in the Polish biggest companies. The results outlined also the reasons and motivations which determinate usage of particular tools. In the conclusions the author tried to describe the characteristics of companies which determinate application of certain methods.