The author endeavors to establish if Poland’s small and medium-sized enterprises (SMEs) are undergoing internationalization in line with the rules described in the theory of gradual internationalization. This theory is generally used to explain the behaviors of companies on foreign markets. The author carries out a quantitative analysis on a sample of more than 100 exporting manufacturing enterprises based in Poland’s Małopolska province. The study shows that the behavior of most surveyed companies accords with the rules followed in other countries and the guidelines of the gradual internationalization theory. In particular, as their experience grows, companies are entering new markets and increasing the share of exports in their total revenue. Morawczyński’s study shows that companies are entering foreign markets at an increasingly faster rate. This conclusion is compatible with the latest findings in other countries. Beginning exporters usually choose countries that are considered to be close “psychologically,” the author says. Unexpectedly, Morawczyński finds a weaker-than-expected link between the level of internationalization and the system of knowledge associated with operations abroad. The surveyed companies break away from the pattern mapped out by the gradual internationalization theory. This is largely due to a global business concept increasingly popular in recent years whereby companies are encouraged to pursue global operations from inception onward.