The aim of the article is to analyze the concept of ethics of restoration activities and its impact on the results of restoration and preservation of cultural heritage sites.Research methodology. Since the concept under consideration belongs to the valuable worldviews and life guidelines, the study uses a philosophical approach. The application of the method of theoretical cognition, the ascent from the abstract to the concrete makes it possible to determine the general principles of ethics in a particular field of human activity, and theoretical analysis revealed forms of interaction between the elements of the concept.Results.The article considers the main aspects of professional ethics in restoration activities, which relate to the professional attitude to the object of restoration and the moral norms of behaviour of the art restorer. Ethics of the object of restoration considers the issues of choosing priorities in the concepts of preservation, the restoration of works with historical layers, the use of restoration materials, restoration interventions in the material structure of the work, documenting research results and restoration processes. Ethics of professional conduct is related to a person’s sense of responsibility for their obligations, the attitude of the art restorer to socially important issues, such as the exchange of scientific information, evaluation of the results of restoration, perception of criticism and public debate. It also touches the moral and ethical norms of the subject of restoration activities, both in the professional environment and in society. These ethical principles are reflected in many documents of international and national artifact protection legislation and are aimed at achieving the best results in the restoration and preservation of world cultural heritage.Novelty. The novelty of the analysis of restoration ethics lies in the structuring of the generalized philosophical concept. Consideration of its main aspects, such as the relationship to the object of restoration and the moral norms of behaviour of the art restorer, makes it possible to systematize the main issues of restoration, in which ethics plays an integral role.The practical significance. The analysis of the concept of ethics of restoration activities can be used in curricula and research projects in the field of restoration and protection of cultural heritage.