The infalling movement of the matter accreted onto a magnetized neutron sta
r is discussed. A one-dimensional accretion column model is presented to de
scribe the variations of the infalling velocity, density and temperature of
the in falling plasma. The column can be divided from top down into four z
ones, impact, deceleration of ideal gas, deceleration of degenerate gas and
outflow. As an example, the accretion column for an accretion rate of 10(1
7) g/s and a polar magnetic field of approximate to 10(8) T was calculated.
We discuss thermonuclear reaction inside the column, and consider that it
may be related to the quasi-periodic oscillation (QPO) of the X-ray flux in
low-mass close binaries.