This paper presents results of empirical analysis of data on opinions and attitudes of Poles towards immigrants. In the investigation we aim at reconstructing the multidimensional character of the attitudes expressed as a tolerance in a broad sense. The measurement and analyzes of several aspects of tolerance are based on European Social Survey Data from 2002. International character of the dataset served us as a point of departure to evaluate attitudes towards immigrants and immigration policies, as they exist in Poland, to attitudes which are supported in other countries. The main focus of the paper concentrates on social and geographical determinants of the attitudes towards foreigners. We trace the dependencies of between tolerance and selected structural and territorial factors.