ENEvery tourist company is the basic organizational unit in the economy, which gives helps in satisfying social needs, which is created to achieve economic effects by producing goods which serve tourists and tourist services. Like the majority of companies functioning during the economic crisis companies from the tourist branch have many difficulties. The researching problem described in the present article is the low level of development of tourist companies in Poland and Lithuania. The aim of this article is to verify the hypothesis that the condition of efficiently defeating those limitations is international cooperation of tourist companies both from Poland and Lithuania with other economic entities which have their registered offices on the territory of the European Union. In the article the authoress used a researched method which takes into account the comparative analysis and the evidence synthesis. Presented method allows to efficiently verify the hypothesis that the main condition of improvement of development level of the companies from the tourist branch located in Poland and Lithuania is international cooperation with other economic entities which come from the European Union. Conducting the research on the influence of that type of cooperation between the European tourist companies on their development in 2007-2012 authoress will show model of the international cooperation between researched companies both from Poland and Lithuania which should cooperate with other economic entities located on the territory of the whole European Union.