Purpose: to classify acrobatic exercises of group B according to their level of complexity. Material & Methods: theoretical analysis and synthesis of scientific and methodological literature data, analysis of competition results, pedagogical observations, surveys, questionnaires, video analysis of competitive programs of the finalists of the World and European Championships 2008–2019, system analysis, methods of mathematical statistics. Results: the author's system of classification of acrobatic exercises made it possible to sort in detail and develop a method for determining and calculating the complexity of 130 basic acrobatic exercises of group B. Conclusions: the data obtained became the basis for the development of a single table of the technical value of acrobatic exercises of group B in artistic swimming. Preliminary testing of this system and its discussion at international seminars for specialists, coaches and judges of various qualifications in artistic swimming made it possible to introduce a number of refinements, additions and to improve the development of a system for classifying acrobatic exercises of group B and assessing their complexity.