The properties of giant resonances in atoms, atomic clusters, condense
d media, and nuclei are discussed. We present a comparative analysis o
f similarities and differences between collective excitations in these
physical objects. The main conclusion: the existence of the giant res
onance phenomenon does not depend on the nature of the particles and t
he interparticle forces. The necessary conditions are: the particles m
ust be moving in a confining potential and the number of them should n
ot be small.