Abstract: This article presents a comparative analysis of the Podhale dialect as one of the varieties of the Polish dialect and the modern Russian language. Both examined objects belong to the same family of Slavic languages, but different branches (West- and East-Slavic). The aim of the analysis was to show the degree of kinship between these languages by searching for common features between them and trying to reconstruct words that could be common to both languages despite the fact that they currently differ from each other. The study of the vocabulary of the Podhale dialect and the Russian language has shown that it is impossible to accurately determine the changes occurring in languages and the time frame of these changes, however, thanks to comparative analysis it is possible to determine the degree of similarity in languages, an outline of the pace of change and the direction of development.

Key words: dialect, language, comparative studies, proto-language, pre-Slavic, Old Slavic, Russian