Developing and shaping spelling skills in a foreign language is neither simple nor easy, especially in the case of signifi cant differences between the mother tongue and the foreign language. Moreover, foreign language spelling does not occupy a privileged place in language teaching. This applies to both theoretical studies and school practice. The acquisition of relations between phonemes and graphemes in a foreign language takes place in a random, unsystematic way, without any progression. In order to optimize the process of assimilation of spelling in a foreign language and to propose specific methodological solutions, it would be useful to fi rst of all learn about differences and similarities between spelling systems of the mother tongue and the foreign language. The aim of this article is therefore to compare the graphic systems used by the Polish and the French and to discuss the basic principles on which the spelling system of the Polish language and the spelling system of the French language are based.