Atmospheres and radiating surfaces of neutron stars with strong magnetic fields

We review the current status of the theory of thermal emission from the surface layers of neutron stars with strong magnetic fields $B\sim 10^{10}-10^{15}$ G, including formation of the spectrum in a partially ionized atmosphere and at a condensed surface. In particular, we describe recent progress in modeling partially ionized atmospheres of central compact objects in supernova remnants, which may have moderately strong fields $B\sim 10^{10}-10^{11}$ G. Special attention is given to polarization of thermal radiation emitted by a neutron star surface. Finally, we briefly describe applications of the theory to observations of thermally emitting isolated neutron stars.