INTRODUCTION The BLUP method was used first by Árnason (1980) in horse breeding for Icelandic Toelter horses. Utilization of this method spread very quickly. Tav ernier (1988) wrote about the application of BLUP procedures in France and there was some information from the Swedish adaptation in Philipsson’s (2005) study. A German breeding estimation method developed by Me inardus (1988) is based on show jumping and dressag results. The results of further German works and de velopments for estimation methods can be found in L ührsBehnke et al. (2005) and Velsen-Zerweck – Bruns (19 98) studies. Importance of performance tests and po ssible utilization of its results are also reported by Lew czuk et al. (2004ab). For the improvement of breeding value estimation in Hungary, the application and correction (if it is necessary) of widely used methods is needed. Prelim inary analysis of Hungarian Sporthorse performance data were done by Posta et al. (2007). Our analysis was done in correspondence with The Association of Hung arian Horse Breeders and Horse Organization and The Assoc iation of Hungarian Sporthorse Breeders (MSLT). The aims of the study were breeding value estimation an d construction of breeding value indexes for the ev aluated traits in the performance test of Hungarian Sportho rse mares