The increased adoption of «cloud computing» – allowing a partial or complete «virtualization»
of computing resources – requires a particular method of investigative analysis of data, called
«cloud forensics». In this paper we tackle technical and legal issues concerning its theoretical
and practical aspects. After a short explanation of «Philosophy of Information» – taken as
theoretical model – we introduce the issues pertaining «digital forensics» and then we propose
some criteria in order to assess a cloud acquisition. In conclusion we provide an example and
offer our final remarks.