Abstract
Machine understanding is the term that refers to the new area of research the aim of which is to investigate the possibility to build an understanding machine. Nearly all activities connected with understanding can be regarded as problem solving and for this reason machine understanding can be regarded as a problem solving. Machine understanding is based on the assumption that the result of understanding by a machine can be evaluated and compared to the result of human understanding. If understanding is defined as the ability to solve problems, then assuming that problems (tasks) are well defined the understanding can be tested by testing whether these problems can be solved by the machine (SUS).