Abstract. The paper focuses on the analysis of the euphemistic process in Ukrainian media. The approaches to the definition of the phenomenon of
euphemism based on the concepts of domestic and foreign researchers are highlighted. The motivation of creating euphemisms in the media discourse and communicative potential of euphemistic units
are analyzed. The research shows that significant impact of media on society manifested on many levels: the actual language, evaluation, conceptual, ideological and probably most clearly,
communicative. The author points out that the approach to this problem in linguistics mainly diachronic, etymological and dialectological, and focuses primarily on the causes of euphemism
than to its own linguistic peculiarities. In particular, researchers focus on euphemisms associated with the original taboo. In the language of media euphemism is mitigation device, which softens
the language, camouflage and concealment of negative phenomena. Euphemisms used as a means of manipulation, especially in the speeches of politicians. In the main, in our view, the task
euphemisms perform other functions such as unifying, game.