Objectives:
The aim of this article is to present theoretical aspects of functioning of the material subsystem at the tactical level. Show like at the turn over the years the process of logistics protection of the Polish Armed Forces has evolved in accordance with the accepted directions of development, meeting the standards of international military logistics

Methods:
The research method used in this study consists in review of Poland and global logistics literature, as well as military literature. On the basis of conducted observations and on the basis of literature there has been presented basic elements organized by logistic subunits realizing tasks of material security of troops at tactical level.

Results:
The analysis of documents allowed to identify and characterize the operation of material security elements at tactical level. The article presents their grouping and deployment in the grouping of own troops during the assault and defense.

Conclusions:
Identified elements and their tasks are focused on satisfying material needs in the supply of means of procurement and providing specialized material services. Properly organized and functioning material subsystem is a guarantee of proper material security of supplied units. The main objective of the material subsystem is to meet the needs of the Polish Armed Forces in times of peace, crisis and war through ensuring an adequate amount of required assortment of supplies and providing specialized material services at the right time and place. During the process of peacetime training, the material subsystem prepares logistics units and subunits for material security of tactical level units.