The purpose of the study In this work, special attention is paid to the examination and consideration of the psychological features of the following elements of the process of knowledge acquisition: the motivational sphere of learning; perception of new material; formation of scientific and theoretical thinking based on the understanding and generalization of educational material during the assimilation of scientific concepts and solving problems; consolidation of educational material and its application in practice; features of independent work, mental development and ability of students to learn. Material and methods. We used the following methods: analysis, generalization and systematization of information of scientific and methodical literature. Results. Assimilation of knowledge is a complex process that encompasses the mechanisms and ways of formation of individual experience by a student, which occurs throughout education and throughout life as a result of observation, generalization, decision-making and own actions, spontaneously or in special educational conditions. Learning is a complex intellectual activity of an individual that combines all cognitive processes, namely sensory-perceptual, mnemonic, thinking and metacognitive knowledge, which ensure meaningful processing, preservation and reproduction of material, which ensures the result of learning and educational activities. Knowledge is the result of the process of cognition and the adequate reflection of reality in the student's mind in the form of ideas, concepts, judgments, theories, verified by socio-historical practice and certified by logic. Studies can be pre-scientific, life, artistic (as a specific way of aesthetic mastering of reality), scientific (empirical and theoretical). Knowledge is characterized by such qualities as systematicity, generalization, awareness, flexibility, effectiveness, completeness, strength. The knowledge acquired in the process of studying in higher education institutions is characterized by a different depth of penetration of education seekers into their essence, which, in turn, is determined by the achieved level of knowledge of this field of phenomena, learning goals, individual characteristics of students, available stock of knowledge, the level of their mental development, the adequacy of acquired knowledge – the age of the individual. The assimilation of scientific knowledge by students takes place by solving educational mental tasks, moving from the abstract to the concrete and from the general to the individual. Having chosen the path of ascent from the abstract to the concrete, students must first learn the basic concepts – the components of the theory of science (of the subject), which gives an understanding of its general features and helps to reveal its partial manifestations. At the same time, this path must be combined with the reverse – from specific to general. Assimilation is the process of perceiving, processing and preserving the acquired knowledge and applying it in solving practical and theoretical tasks. It has a complex internal structure, which covers the acquisition of new information, transformation, adaptation of information to solving tasks, verification and control of results. The process of assimilation of new material is preceded by the readiness of students to participate in the learning process, the formation of an active and positive attitude to future cognitive activity, the creation of a motivational sphere, reliance on previous knowledge and experience, and focusing attention on the object of knowledge. Any activity is generated by certain motives and takes place under certain conditions, so that there is a desire to learn, in the educational situation there must be motives that direct the individual to master certain knowledge and skills. Conclusion. The process of assimilation of knowledge is an important component of the process of learning and educational activities, a necessary condition and the main mechanism of mental development of a person throughout his life, the basis of comprehensive development of a student's personality. This explains the large number of concepts and studies of the learning process in general and the process of knowledge acquisition in particular. The concept of the step-by-step formation of mental actions has gained special importance