Abstract: The article examines the legal nature of digital assets and big data, provides a classification of digital assets, and provides a comparison and analysis of digital assets and big data. The article defines the concept and features of digital assets. The subject of the research in this article is the legislation of the Russian Federation in the field of artificial intelligence, digital assets, the legislation of the European Union in the field of big data regulation, the judicial and arbitration practice of the Russian Federation in the field of personal data, regulatory legal acts, acts of state regulation of the Russian Federation and foreign countries in the field of data processing, use, transmission and legal doctrine in the field of research on the nature of digital assets and big data. The relevance of the study is due to the fact that in Russia there is no conceptual unity in relation to digital assets and big data, the correlation of these concepts has not been fully investigated. The purpose of the study is to clarify the qualification of big data as digital assets. The objectives of the research are to define the concept and features of digital assets and big data, the relationship between the concepts of digital assets and big data, and the definition of ways to qualify big data as digital assets. As a result of the study, the concept and features of digital assets are defined, the concept and features of big data are defined. Digital assets are defined as a collective category of objects characterized by signs of digital form, virtuality of the nature of the asset, turnover, economic value, extraterritoriality. The conclusion reflects that big data can act as a digital asset, if the result of big data matches the characteristics of digital assets.