Speed, dynamism, high physical and mental loads characterize modern soccer. In this regard, the player's intelligence plays an important role during the game, because it: affects the form of tactical behavior; allows to make effective decisions in stressful situations; increases the player's ability to understand and establish links between game episodes and solve problematic game episodes using available tactical information. Therefore, the study of theoretical, tactical and psychological aspects of the development of intellectual abilities of a player is important for obtaining high results in this sport. The aim of the study is to analyze theoretical research on the peculiarities and development of intellectual abilities of soccer players. Research methods: theoretical analysis and generalization of scientific and methodological literature. Research results. As a result of the conducted analysis of literary sources it was determined that soccer intelligence is a way of thinking that allows a player to solve problem situations using knowledge, experience, skills and natural data, which are best suited for a particular game situation. Player's intelligence is a complex multilevel structure that is the result of player's adaptation to the conditions of the game space, constitutes a special form of tactical behavior of the player, is the result of purposeful tactical training of the player as a set of elementary processes of information processing and a system of cognitive processes. Conclusions. In soccer, the intellectual component is an integral part of both the game itself and the training process. Coaches are interested in its improvement and effective use because soccer intelligence is a way of thinking that allows a player to successfully solve problem situations using knowledge, experience, skills, and natural data that are best suited for a particular game situation.