The aim of this article is to show how the Fourth Department (Western Europe) of the Ministry of Foreign Affairs of the Polish People’s Republic (PRL) assessed its relations with Austria in 1980–1983. This topic is analysed from the perspective of the existing research on Polish foreign policy and its relations with the West. The article mainly presents the Polish perspective of bilateral relations and efforts to restore good trade relations with Austria. Before martial law was introduced in the PRL, this neutral Western country had evidently favoured Polish affairs in the international arena. The contribution of Bruno Kreisky’s personal diplomacy to the development of trade relations with the PRL is also taken into account. There is a thesis that Austria was one of the first countries in the West which renewed diplomatic relations with the PRL after their having been frozen in December 1981. In the light of the existing studies, such measures were first taken in 1984 in the so-called fraternal countries and in 1985 in Western countries. Materials taken into account in this analysis have not yet been published, and come from the archives of the Ministry of Foreign Affairs. In the Polish diplomatic documents from 1980–1983, Austria has the image of „a partner in difficult times”. Since 1970, the Austrian government under the leadership of Chancellor Bruno Kreisky was at first perceived exceptionally well in the PRL, compared to other Western countries. After the imposition of martial law, Vienna repeatedly confirmed its willingness to provide Poland with not just humanitarian, but also diplomatic and economic support, refraining from making negative comments on Polish authorities on the international forum. Kreisky avoided sharp statements against Polish authorities, fearing the possible escalation of the conflict. He was convinced that the shift in power was not possible at that time and in that area. He judged negatively Western economic sanctions for two reasons. As he claimed, they struck only the society and common people, having no impact on the decisions of Polish politicians; on the other hand, they threatened the interests of Austria, which was inclined to import Polish raw materials and repay the existing financial obligations. Shortly after the exchange of correspondence on the circumstances of the martial law, the Austrian side, through the Embassy in Vienna, offered to re-establish correct relations. They excluded the possibility of conducting official state visits until the lifting of martial law; however, in April 1983, the first working group meeting with Otto von Bauer, the Deputy Secretary General of the Ministry of Foreign Affairs of Austria, was arranged in Vienna. This event was treated as an example to follow in the other diplomatic posts of the Fourth Department.