Purpose of the study. The aim of the study is to create and develop modern cyber physical systems. The evolution of cyber physical systems (CPS) is associated with the development of a cognitive approach within the framework of the application of mechanisms used by humans to solve their daily tasks. In the cognitive approach to working with cyber physical systems, gestalt is considered as one of the ways of solving modern tasks within the framework of the new Industry 4.0 technology. In the cognitive approach a simple task is considered for cyber physical systems of the Internet of Things (CPS IoT) with gestalt processing. When investigating such a task for a simple cyber physical system, it will be possible to use a gestalt with a simple structure. The complication of the task and structure of gestalt can occur with the development of CPS IoT. The article examines an intelligent cyber physical system of the Internet of Things using methods of gestalt processing of their states - a picture of the world, while solving various problems of the Internet of Things.Materials and research methods. To solve tasks within the framework of a cognitive approach to the construction and development of cyber physical systems, new methods and developments of specialists in the field of intelligent systems are required. In the context of Industry 4.0 technologies, the Internet of Things the gestalt processing of CPS IoT is considered. Within the framework of the cognitive approach sensory images, concept-representations, concept-scenarios, concept-gestalts of cyber physical systems are used to interact with the real world. It is important to use concept gestalts that can reflect CPS IoT with new emergent properties. CPS IoT gestalt refers to a certain state of the cyber physical system and its habitat, which occurs when a need arises and closes after the need is satisfied. The main task of gestalt processing for a cyber physical system is to satisfy its needs. The solution to this problem includes: the organization of the collection and the direct collection of the necessary elements for the formation of the gestalt, and later for its closure; the formation of the gestalt; the closure of the gestalt. For the accumulation of experience, its use and development, it is proposed to use machine learning methods. Machine learning results can be presented in the form of concept representations, concept scenarios.Results. The concepts-gestalts of CPS IoT, gestalt processing of CPS IoT are proposed within the framework of the cognitive approach. As the main stages of gestalt processing, the article highlights: - preparation of initial data for the formation of the need for CPS IoT: - formation of an imaginative perception - a picture of the world, including the current state of CPS IoT and necessary for the closure of the gestalt; - formation of gestalt; – formation of initial data for planning the control actions necessary for closing the CPS IoT gestalt; - implementation of control actions to close the CPS IoT gestalt; - saving the gestalt processing scenario for possible reuse in the future. These stages of gestalt processing relate to IoT CPS of any nature and are focused on any tasks of the Internet of Things. The demo example shows the use of gestalt processing for CPS IoT with a simple model without training.Conclusion. The article discusses the cognitive approach that refers to the use and development of intelligent cyber physical systems for the Internet of things and the Internet of everything. A method related to the gestalt processing of CPS IoT situations is proposed, which allows recognizing a need, and forming of a gestalt. Based on the generated CPS IoT gestalt, control actions are planned to close the CPS IoT gestalt. The implementation of the proposed approach, development and use of gestalt concepts will allow to reflect CPS IoT with new emergent properties.