The article provides a theoretical analysis of the essence and content of communication, which, being an element of social interaction, ensures the transmission and exchange of information in various spheres of human activity. The analysis of linguistic, socio-psychological, activity, cultural, informational and semiotic approaches carried out in the article made it possible to understand the diversity of ideas about communication, to formulate a more complete idea of its essence and content. It also made it possible to identify inaccuracies and discrepancies in the understanding of the concept of communication, which is important for further development and clarification of the theoretical and applied aspects of this problem, and will also contribute to the development of recommendations on the formation of effective interaction and dialogue, reducing misunderstandings, avoiding conflicts and improving the quality of relations, including and legal. The article analyzes the key components of communication. Special attention is paid to its essence, which consists in creating and maintaining social relationships. It plays an important role in the formation of social consciousness, cultural identity and social integration. Communication ensures the coordination of actions and decision-making, promotes the exchange of knowledge and experience, as well as the formation of public opinion. Emphasis is placed on the fact that, by its very nature, it is a multifaceted and dynamic process, covering various aspects of interaction between people. Such interactions include verbal and non-verbal means of communication, emotional and rational components, and social and cultural contexts. It contributes to the preservation of cultural heritage and adaptation to changes in society. It is substantiated that the main purpose of communication is the transfer and exchange of information, knowledge, emotions and ideas to achieve mutual understanding. It was found that the content of communication includes informational, emotional, motivational and evaluative aspects. Informational content refers to facts, data, and knowledge that are conveyed during communication. The emotional aspect reflects the emotional state of subjects and affects their perception of information. The motivational aspect is related to the intentions and goals that drive communication. The evaluative aspect includes the evaluation of information and the reaction to it, which determines the course of communication and the subsequent behavior of subjects.