Phytoplankton samples were collected from three mesotrophic lakes: Piaseczno, Rogóźno and Krasne during winter seasons (from January to March). The samples were analyzed for species analysis and abundance of planktonic algae in relation to different depths of water column (0-7 m). Selected water physical-chemical parameters were also measured. Abundance of phytoplankton depended strongly on the thickness of snow and ice cover or mixing conditions. The maximal phytoplankton total number reached about 5 × 10 6 ind. L −1 beneath the clear ice in the Krasne Lake, minimal numbers were recorded under the thick snow and ice layers in the Piaseczno Lake (2 × 10 3 ind. L −1 ). The winter phytoplankton communities were dominated by flagellates principally cryptomonads (Cryptomonas spp. Rhodomonas minuta), euglenophytes (Trachelomonas volvocina, T. volvocinopsis), dinoflagellates (Peridinium bipes, Gymnodinium helveticum) and chrysophytes (Mallomonas elongata, M. akrokomos, Dinobryon sociale) or non-motile small species of blue-green algae (e.g. Rhabdoderma lineare, Limnothrix redekei), diatoms (Stephanodiscus spp., Asterionella formosa), and green algae (e.g. Scenedesmus spp., Monoraphidium spp.). Phytoplankton abundance and structure showed differentiation during the winter season and along the water column as well.