Аннотация:Discovery of soft X-ray radiation from comet Hyakutake C/1996 B2 by space telescope ROSAT (FRG,UK,USA) in March 1996 as well as establishing the regularity of the phenomenon for comets in general opened a new area of research for the plasma astrophysics. The first soft X-ray observations have been motivated by the results of a theoretical investigations on the efficiency of production of energetic photons, of the order of 0.1-1 keV, by hot plasma clumps generated in dusty comets via high-velocity collisions between cometary and interplanetary dust at small heliocentric distances (Ibadov S.,Icarus 1990, v.86, pp.283-288).