  We study hard X-ray emission of the brightest accreting neutron star Sco X-1
with INTEGRAL observatory. Up to now INTEGRAL have collected ~4 Msec of
deadtime corrected exposure on this source. We show that hard X-ray tail in
time average spectrum of Sco X-1 has a power law shape without cutoff up to
energies ~200-300 keV. An absence of the high energy cutoff does not agree with
the predictions of a model, in which the tail is formed as a result of
Comptonization of soft seed photons on bulk motion of matter near the compact
object. The amplitude of the tail varies with time with factor more than ten
with the faintest tail at the top of the so-called flaring branch of its
color-color diagram. We show that the minimal amplitude of the power law tail
is recorded when the component, corresponding to the innermost part of
optically thick accretion disk, disappears from the emission spectrum.
Therefore we show that the presence of the hard X-ray tail may be related with
the existence of the inner part of the optically thick disk. We estimate
cooling time for these energetic electrons and show that they can not be
thermal. We propose that the hard X-ray tail emission originates as a Compton
upscattering of soft seed photons on electrons, which might have initial
non-thermal distribution.
