Introduction. Among the basic conditions for the development of tourism in spa municipalities, investments in different infrastructure, including recreational and sports facilities should be distinguished. The aim of this work was to show the scope and the financing of sports and recreational investments in selected spa municipalities in Poland. Material and methods. The article uses the diagnostic survey method. The surveys were carried out in June 2012 among the representatives of the selected spa municipalities with the use of a specially prepared questionnaire. Results. The municipalities covered in this research declared carrying out investments in recreational and sports infrastructure, most often in football pitches. During the survey the highest number of investments of this type were conducted in Kołobrzeg. Among other recreational and sports projects, one of the most popular was investing in cycling routes. The research on the sources of financing of investments in recreational and sports infrastructure shows that almost all municipalities declared using funds from their own income. Furthermore, most of the analyzed municipalities used resources from the European Union. Other sources of financing were not that popular. Conclusion. In the time of apparent competitiveness and globalization of the spa market, recreational and sports facilities are very important. The authors believe that sports tourism can be one of the forms of health tourism in spas. The conducted research of spa municipalities has proved that:- major recreational and sports investments covered sports fields, mainly football pitches and cycling routes,- the primary sources of financing in the analyzed municipalities turned out to be their own income and resources from the EU.