The aim of the presented paper of comparative and didactic nature constitutes an attempt to help Polish/Italian students to better understand the difference between the Italian and Polish system of courtesy forms. After the short review of historical development of these forms in both languages, we proceed to grammatical matters, with emphasis on the difficulties which foreign students may come across. In both languages one can also notice significant differences in the usage of the titles particularly referring to profession and hierarchy (in the Church) as well as of other titles. Eventually, it can be observed that the use of polite or direct phrases does not necessarily mean respect or close relation because this kind of form can be used also to express irony.
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