The aim of this study is to analyse the various types of syntactic roles played by Spanish and English acronyms. These roles include those which derive from the original grammatical function of the acronyms and also those adopted as a result of the semantic transformations the acronyms may undergo in the course of time. After emphasizing the nominal value usually attached to acronyms, the paper examines other secondary grammatical categories which are obtained primarily by way of the functional shift. The essay also tries to define the linguistic status, the relative frequency and the contexts in which the different types of acronyms occur. Finally the author points out the great plasticity of English acronyms, especially those which are frequently used in ordinary language or in the technical speech of certain jargons.
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