The book examines an acquittal as a humane act of a democratically structured state that protects the rights and interests of citizens illegally prosecuted. The author identifies and analyzes the factors that determine the prevalence of acquittals - the scale and strength of criminal policy; guidelines of higher courts that determine the level of requirements for proof of charges in the courts of first instance, the return of criminal cases for further investigation instead of the rehabilitation of a defendant whose guilt has not been proven, etc. The author draws attention to the low prevalence of acquittals (in 2007 - 0.6 % of all sentences passed), a trend towards a reduction in their number and a significant reversal of these sentences in higher courts. The procedural foundations of an acquittal, its structure and content are analyzed. The subject of consideration was the features of a verdict and an acquittal in a jury trial, the relationship between the powers of the judge and jury when resolving the issue of the defendant's guilt. The author examines the problem of appealing against acquittals and analyzes the institution of rehabilitation of the innocent. The book is intended for judges, prosecutors, investigators, investigators, lawyers, teachers of law schools, as well as for a wide range of readers interested in the problems of criminal proceedings .