Me first part of this paper presents the essence of coaching and defines the coaching position among other available methods of human development. Moreover, the role and place of implementing executive coaching in learning organizations will be discussed. Thus, the main idea of this article is to generate aprofound picture of the coaching process that was used in a wider context and as apart of the internal development program for Top Managers in Deloitte in Poland – the “Pursuit of Excellence” Program. Furthermore, it was researched how the coaching process infuences the development of top talented employees. Based on the conducted research studies it was verified that coaching is an effective method for talent development.