Importance: Economic relations between agents of the market system regarding the emergence and existence of economic interests, as well as the analysis of theoretical and methodological problems of the essence and content of the category of "economic interests" as the most important motive and stimulus for the activities of subjects in the concepts of foreign and domestic researchers of this problem. Purpose. An attempt has been made to clarify the content of the economic category "economic interests"; to reveal the interdependence and interdependence of eco-nomic interests and needs; determine which of them is primary and which is secondary; explore this concept as a complex hierarchically subordinate system.Methodology. In the process of studying the problems of the emergence and development of economic interests of economic entities, the methods of system-functional analysis, scientific abstraction, general and special, analysis and synthesis, ascent from the concrete to the abstract and vice versa, the unity of historical and logical approaches were used. Results: The analysis of the main provisions reflecting the content of the considered category is carried out, its relationship with consumption is revealed, the specificity of these relations is reflected, the forms of manifestation of interests in reality are indicated. The authors have given the content of the category of "economic interest", which is a hierarchical system that includes the following aspects: first - objectivity, since these relationships arise independently of the will and conscious-ness of people; the second - the realization of economic interest contributes to the satisfaction of the needs of individuals; the third is the objective-subjective nature of manifestation in real conditions, because economic interest is objective in nature, but is realized through the subjective activity of people. Conclusions: the content of the category "economic interest" has been clarified as the need to satisfy, first of all, the material needs of economic entities through socio-economic relations. Economic interest is a multi-level complex hierarchical system, which is characterized by objectivity, focus on meeting the needs of indi-viduals, an objective-subjective form of manifestation in reality.