The distribution, concentrations and origin of urea were studied in surface and profundal waters of meso-eutrophic and highly eutrophic parts of The Great Mazurian Lake System (GMLS) during spring — autumn period. Urea concentrations varied from 0.25 µM in surface layer to 3.36 µM in profundal zone of studied lakes and were in the range of concentrations noted in other non-polluted freshwater habitats. In the photic zone of lakes of GMLS Urea N made up to 10 % the total DON pool and often exceeded 2-3 times of NH₄ -N concentrations. Pattern of changes in urea concentrations observed during three-years study excludes external urea input and suggests supplementation of lake waters with this compounds by phytoplankton decomposition processes. Generally, urea concentrations were negatively correlated with the trophic state index calculated from “algal” as well as from “bacterial” determinants. However, more detailed analysis showed that the relationships between production and assimilation of urea by various plankton components as well as the ecological role of this compound in meso- and eutrophic lakes could be different.