Foreign activity (paradiplomacy) of local governments is one of the elements of Polish foreign policy and plays a special, positive role in the process of Polish integration with the European Union. This paper presents the results of the investigations concerning foreign activity of Polish local and regional governments with Russia. In particular, there is intensive cooperation with the Kaliningrad region, the only region bordering Poland and refers to the neighboring provinces of Warmia and Mazury and Pomorskie. Studies have shown, however, that 11 out of the 16 Polish provinces signed agreements with other regions of Russia and only 2 have no cooperation.