Abstract:The paper presents results of the research conducted in a form of in-depth interviews and an online survey mirroring a series of target groups: scientists and entrepreneurs in Poland, two developing EU countries (the Czech Republic and Hungary), two developed EU countries (Norway, France), USA and Canada. The aim was to gather insights concerning a model of cooperation between science and business in the process of knowledge transfer in Poland. The work involved a comparative analysis with systems identified in: developed European countries; European countries similar to the Polish stage of development of knowledge transfer; the USA and Canada. The results shows that Polish respondents underestimate the relational factors like: active entrepreneurs in initiating cooperation, responsiveness, openness, trust, and good communication skills. Good relationships between scientists and businesses should be built based on two main characteristics: activity of entrepreneurs and scientists openness for business needs. Both academics and entrepreneurs rank the existence of mutual understanding of each others' needs and commitment as essential.