The article deals with the evaluation and comparison of innovation activities of Slovak and Polish enterprises. It is focused on the number of innovative enterprises according to their size (small, medium, large enterprises) and according to the sector of their operation (industry, services, construction). The attention is also paid to the cooperation of enterprise in the innovation's creation and development, i.e. to the cooperation from the perspective of countries of partner operation, from the perspective of the type of cooperating subject or institutions and from the perspective of those who participated in the creation of new or significantly improved product or process (either the enterprises itself or enterprise in cooperation with other enterprises, respectively new products or processes are developed by other enterprises).
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