The article discusses some observations from the joint work of Polish and Bul-garian research groups on the digital Bulgarian-Polish and Polish-Ukrainian dictionaries, as well as the projected multilingual (initially: Bulgarian-Polish-Ukrainian) dictionary. The researchers are currently working on a parallel corpus containing texts in Bulgarian and Polish, distributed over the Inter-net, whereby the translation correspondence is one-to-one. They are devel-oping a comparable corpus that includes texts in Bulgarian and Polish (ex-cerpts from newspapers, literary works, Internet textual documents) with the text sizes being comparable across the two languages. The two corpora, parallel and comparable, form the first Bulgarian-Polish corpus, that will be prepared in CES format, manually or using ad-hoc tools, and will be anno-tated on "paragraph" and "sentence" levels, according to the text annotation international standards. This bilingual corpus will provide a sample of the vocabulary to be included in an initial experimental version of the Bulgarian-Polish digital dictionary. The bi-and multilingual digital dictionaries have more limitations and require even more so that the description of language specifications of the headword in each entry of the dictionary be simple and simultaneously more comprehensive. The fact that the lexical form in every language may have several meanings that do not overlap across the respec-tive compared languages also has to be addressed. Great difficulties have to be addressed in order for a dictionary to satisfy the needs of a translator, a language researcher or an everyday user. 2 Ludmila Dimitrova, Violetta Koseska-Toszewa Introduction This article discusses some observations from the joint work of Polish and Bulgarian research groups on the digital (in electronic form) Bulgarian-Polish and Polish-Ukrainian dictionaries, as well as the projected multilingual (ini-tially: Bulgarian-Polish-Ukrainian) dictionary. The Bulgarian and Polish re-searchers are currently working on a parallel corpus (containing literary works and texts of documents in Bulgarian and Polish in digital form, with a one-to-one translation correspondence), and in addition developing a com-parable corpus that includes texts in Bulgarian and Polish (excerpts from newspapers, literary works, Internet textual documents, with the text sizes being comparable across the two languages). These two corpora, parallel and comparable, form the first Bulgarian-Polish corpus, that will be annotated according to the digital language resource annotation standards. The bilin-gual Bulgarian-Polish corpus will provide a sample of the vocabulary, which is to be included in an initial experimental version of the Bulgarian-Polish dictionary. Languages selection The three languages, Bulgarian, Polish and Ukrainian, have been chosen for the following reasons: 1) there are no digital dictionaries for these languages, 2) there are no parallel corpora for these languages, and 3) each language represents one of the three Slavic language families, Bulgarian belongs to the South-Slavic, Polish to the West-Slavic, and Ukrainian to the East-Slavic language family. The differences between the three families, such as some phonetic systemic features, could be presented via algorithms.