在美國，court of appeals (在有些州也稱為court of appeal) 可指聯(lián)邦中級或州髙級法院[1]。如在加州和路易斯安那州，其是指中級法院，這些州的高級法院稱為supreme court[2];而在哥倫比亞特區(qū)、馬里蘭和紐約州，court of appeal是指州高級，即州最高法院，這些州的supreme court反而成了州的中級法院。在英格蘭，court of appeal是最高司法法院“ Supreme Court of Judicature” 的一個分院，譯為“上訴法院”[3]。
 
[1] "An intermediate appellate court, in New York and Mary Land, the highest appellate court within the jurisdiction. Also termed (as in California and England) court of appeal. ” Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 357，West Group (1999).
[2]“An appellate court existing inmost states, usu. as the court of last resort. In New York，a court of general jurisdiction with trial and appellate divisions. The Court of Appeals is the court of last resort in New York. ” Id. at p. 1454.
[3]“An England court of civil and criminal appellate jurisdiction established by the Judicature Acts of 1873 and 1875. " Id. at p. 362.