A brief description of the procedure usually adopted for ascertaining the accuracy o aeromagnetic data is given as a background to the discussion of factors which affect this accuracy. These factors fall mainly into two groups: spatial positioning, i.e. relation to the ground surface, and effects contributing to the observed relative magnetic values. The evaluation of the observed anomalies in terms of the most probable causes and the anomalies themselves are directly influenced by the amount of the available control of factors mentioned above. The effects of various factors, such as plan positioning, height keeping, diurnal drift, are discussed, the arguments being based on theoretical and practical premises.