The paper focuses on health resort forests in Poland as forests with special legal status. Due to the lack of a legal definition, an attempt is made to characterise and analyse the notion of health resort forests. In this context, the basic terminology related to forests and health resorts is presented, along with the key functions performed by forests. Subsequently, the current model of health resort forests is described, comprising protective forests, forests located within health resort protection zones, forests with increased social functions, and promotional forest complexes. A key issue addressed is the characterisation and definition of health resort forests – a collective term resulting from the overlap of several legal regimes associated with different forest types. The only tangent point of these regimes is the area of the health resort itself, along with numerous forest management restrictions arising from it. Undoubtedly, health resort forests serve not only protective and environmental functions. They also fulfil a variety of additional roles, such as social, educational, promotional, health-related, recreational, and tourist functions. Moreover, the research has shown that health resort forests should be viewed more broadly – not only in the context of the health resort itself, but in relation to the entire health resort commune. Such a distinction would allow for the development of a classification of health resort forests based on an ecosystem approach, including assessment of both the natural and social value of forests. This would enable a division into three categories: forests excluded from use, covering the area of the health resort; forests partially excluded from use, located in the health resort commune adjacent to the resort; and forests used for economic purposes, covering the remaining part of the health resort commune. Given the expectations of various social groups and the evolving economic and development conditions, this classification would reflect a compromise through the implementation of the concept of a multifunctional health resort forest – one that integrates protective, social, and wood production functions.