Discovery of soft X-ray radiation from comet Hyakutake C/1996 B2 by space telescope ROSAT in March 1996 as well as establishing the regularity of the phenomenon for comets in general opened a new area of research for the plasma astrophysics. The first soft X-ray observations have been motivated by the results of a theoretical investigation on the efficiency of production of energetic photons, in the energy range 0.1-1 keV, by hot plasma clumps generated in dusty comets via high velocity collision with interplanetary dust at small heliocentric distances. Moreover, the soft X-ray luminosities measured significantly exceeded the value predicted. A short review of proposed theoretical models and mechanisms for explaining X-ray emission from comets as well as some prospects for the future X ray observations of comets are presented.