在美国，court of appeals (在有些州也称为court of appeal) 可指联邦中级或州髙级法院[1]。如在加州和路易斯安那州，其是指中级法院，这些州的高级法院称为supreme court[2];而在哥伦比亚特区、马里兰和纽约州，court of appeal是指州高级，即州最高法院，这些州的supreme court反而成了州的中级法院。在英格兰，court of appeal是最高司法法院“ Supreme Court of Judicature” 的一个分院，译为“上诉法院”[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.