The theory and observations of solar flares are reviewed with emphasis on particle acceleration. Hard X-ray and γ-ray measurements of solar flares have revealed that the acceleration of particles to relativistic energies can occur promptly (within-1s). This can be explained by the theory of resonant particle acceleration in a large-amplitude magnetosonic wave. Some models of magnetic reconnection and loop-loop interactions are also discussed which are believed to play an essential role in initiating the flare and/or releasing the magnetic energy.