The aim of the study is to analyze the capital structure of the Hungarian and the French wine industries and to examine the funding models. First, the database and the applied methods will be described followed by the descriptive statistical analysis of the industry. The analysis indicates the capital structure policy applied in the industry and, at the same time, evaluates its performance in terms of profitability and efficiency. The analysis examines the differences between the funding policies applied in the two countries, especially those variables that are the basis for the separation of the two branches. This was carried out by means of discriminant analysis, which indicates the financing characteristics. The main conclusion of the study is that the behavior of the factors explaining the development of the capital structure is significantly different in the examined countries.