Classification World Reference Base for Soil Resources (WRB) (ISSS/ISRIC/FAO, 1998) from the moment of publication draw attention of many Scientists throughout the World. WRB system was for example adopted for mapping purposes in Norge and Italy. There is a lot of controversy connected with Diagnostics Criteria and definitions of soil units. In many countries also researches are carried to test WRB according to local conditions (Krogh & Greve, 1999; Charzynski, 2000; Mokma, Yli-Halla, Lindquist 2004). In Poland, the most controversial is definition of Spodic horizon and Podzols soil unit. Podzols and Podzolic soils, as defined in Systematics of Polish Soils, cover around 37000 sq km (12% of country territory). As it is one of the major soil types in Poland, it draw attention of many Scientists. Paper present 11 soil profiles situated in Brodnickie Lakeland and Toruń Basin (Central Poland) and on Baltic bay bars (North Poland). Soils are developed on outwash plains, parent material is windblown fluvioglacial sand; terrace plain, parent material is ice marginal stream terrace sand, on dune on the terrace, parent material is dune sand. and on dunes whose origin has been referred to the Post-Lithorina Transgression period. Classification of Polish Podzols using WRB cause many problems. Most of them didn't qualify as Podzols according to WRB because of too low contents of carbon and iron/aluminium, altought morphologically they are very well developed (Charzynski, 2000). Rough Correlation of Podzolized soils in WRB 1998 and in Systematics of Polish Soils is as follow: most of Podzols and Podzolic Soils according to Systematics of Polish Soils are Dystri-Albic Arenosols, some of them could be classified as Podzols. Podzols and Podzolic Soils with gleyic properties according to Systematics of Polish Soils could be classified according to WRB 1998 as Podzols and Arenosols and some of them as Gleysols and Umbrisols. Aim of this paper is (i) to show morphologically well developed Podzols according to Systematics of Polish Soils, in which illuvial horizon can't be classified as Spodic according to WRB 1998 and so on such soils can't be classified as Podzols according to WRB 1998 (ii) to discuss problem of establishing Soil Classification systems for whole World, which will be worldwide accepted and to propose changes in definition of spodic horizon in WRB Classification (iii) show development which was made in 2006 edition of World Reference Base in definition of Spodic horizon and Podzols soil group and how it is influencing classification of Polish Podzols.