Aim of the study. Modern approach to the treatment of breast cancer includes mastectomy and immediate breast reconstruction (single act breast reconstruction following mastectomy). The aim of the research was to determine the socio-demographic and clinical factors that influence the decision of women in the selection of immediate breast reconstruction and explore the viewpoint of surgeons for immediate breast reconstruction, in respect to their subspecialty. Methods. A prospective monocentric study was conducted among women with breast cancer (Jan 2012 - Oct 2013; n=100; sample size was determined by power analysis) to determine socio-demographic and clinical factors in the decision-making process of the patients. Also, a multicentre prospective study was conducted regarding the opinions of surgeons (n=21) involved in the treatment of breast cancer, with emphasis on immediate breast reconstruction. Comparative analysis of both the opinions of surgeons and patients was performed and the results compared to a similar research conducted in 2005 - 2006. Methods included questionnaires, interviews and medical documentation reviews. Results. Variables which determined the consent to immediate breast reconstruction were age (p=0,0001), place of birth (p=0,01), education (p=0,007), employment status (p=0,0002), marital status (p=0,009) and family history of breast cancer. Reasons for the rejection of immediate breast reconstruction were fear of recurrence and patient’s advanced age. Researched attitudes towards immediate breast reconstruction regarding sociodemographic and clinical variables in the decision-making process did not change significantly between the surveys in 2005-2006 and 2012-2013. All surgeons who perform mastectomies for breast cancer do not reconstruct the breast. Immediate breast reconstructions are only performed by plastic and reconstructive surgeons. The main reason why most surgeons do not perform immediate breast reconstructions is oncologic (un)certainty. Conclusion. Sociodemographic and clinical characteristics of women are significant and stable predictors of attitude toward immediate breast reconstruction after mastectomy. Surgical subspecialty is a strong predictor of one’s attitude toward immediate breast reconstruction following mastectomy.