The problem of transformation of the Soviet Union’s policy towards Afghanistan in the period from the April “revolution” of 1978 to the collapse of the USSR. The author pays attention to the analysis of objective and subjective reasons that influenced the change in the content of the USSR policy in relation to this country. The relevance of the study is due to the need to know and take into account the positive and negative experience of the USSR policy in Afghanistan when developing new relations of the Russian Federation in this region at present. The novelty of the study is in the fact that, based on historiography and new documents, the features of the Afghan policy of the USSR under Brezhnev, Andropov, Gorbachev are revealed. It is proved that the leadership of the USSR, having critically rethought the experience of the war in Afghanistan, began to seek a peaceful solution within the Afghan problem. The author notes that, having decided to withdraw the Soviet troops, it continued to provide military and material assistance to its pro-Soviet ally. It is shown that the USSR was not only a fighting supporter of the People’s Democratic Party of Afghanistan, but also provided great economic assistance to this country in the development of the economy and social sphere.