As many as 10(9) neutron stars populate the Galaxy, but only approximate to
10(3) are directly observed as pulsars or as accreting sources in X-ray bi
naries. In principle, also the accretion of the interstellar medium may mak
e isolated neutron stars shine, and their weak luminosity could be detected
in soft X-rays. Recent ROSAT observations have convincingly shown that neu
tron stars accreting from the interstellar medium are extremely rare, if ob
served at all, in contrast with earlier theoretical predictions. Until now
two possible explanations for their elusiveness have been proposed: their v
elocity distribution may peak at similar to 200-400 km s(-1), as inferred f
rom pulsar statistics, and this would severely choke accretion; the magneti
c field may decay on timescales similar to 10(8)-10(9) yr, preventing a lar
ge fraction of neutron stars from entering the accretor stage. The search f
or accreting neutron stars has produced up to now a handful of promising ca
ndidates. While little doubt is left that these objects are indeed isolated
neutron stars, the nature of their emission is still controversial. In par
ticular, accreting objects can be confused with much younger, cooling neutr
on stars. However, a combination of observations and theoretical modeling m
ay help in discriminating between the two classes.