We present a detailed theoretical description of the influence of the spin accumulation in metallic Fermi leads on the Kondo effect in systems such as quantum dots and Kondo alloys. We discuss an interplay of the spin accumulation, magnetic field, and ferromagnetic leads spin polarization on the Kondo spin-dependent densities of states, conductance, and resistance. It has been shown that the presence of the above-mentioned factors by breaking the spin symmetry leads to the suppression of the Kondo effect. However, for appropriately selected parameter values, these effects can compensate each other, which may lead to the restoration of the Kondo effect in the analyzed systems. We also address some recent experiments related to the spin current in the Kondo alloys.