This article examines the questions about the nature of evidence as a fundamental category of records. Based on the analysis of scientific sources the approaches to the understanding of the concept of evidence and procedural sources of records. Evidence in criminal proceedings, according to the author, is the unity of the evidence obtained and assigned the appropriate procedural form, as well as their procedural sources for which parties to criminal proceedings, the investigating judge and the court determines whether or not the facts and circumstances relevant to criminal proceedings and to be proved and acknowledged by the authorized agents of evidence, investigating judge and the court.

Keywords: evidence, criminal procedure, facts, actual data, source of evidence, criminal proceedings.