The basic ingredient of normal nutrition in infants is breast milk. If breast feeding is impossible the choice of artificial feeding formula should be made taking into account the qualities of formula which must be extremely close to that ones of breast milk. Objectives: to evaluate of state of health of infants having breast and artificial feeding. Methods: effectiveness and tolerance to adopted formula «Nutrilon Comfort» compared to standard milk formula and breast milk were analyzed. Dynamics of physical and neuro-psychical development of children was observed during 12 months. The cases of infectious diseases and tolerance to artificial feeding formulas were estimated. Results: prolonged observation of children from the group of adopted formula with immunomodulatory factors (long-chain polyunsaturated fatty acids and prebiotics) showed its complex action (influence on physical, neuro-psychical development and infectious morbidity) is similar to that one of breast feeding. Acute respiratory infections and atopic dermatitis in children having breast feeding and adopted formula developed rarely than in children from group of standard formula (p < 0.05). Conclusion: nutrition with «Nutrilon Comfort» formula in cases when breast feeding is impossible allows child’s development similar to children with breast feeding.