Abstract. The article examines the problems related to concrete and abstract nouns by the example of syncretic forms of noun/verb type. Studying these groups of nouns, which have no material implementation and in their essence are representation of human sensual and mental world, allows tracing the transition from non-material to material. Original syncrete of a word and human cognitive activity serve as the motives to identify objective component in the abstract noun.
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Key words and phrases: синкретизм, синкретические формы, отвлеченные существительные, классификация существительных, развитие значения, семантическая структура, syncretism, syncretic forms, abstract nouns, classification of nouns, meaning development, semantic structure
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