Аннотация:We investigate the Pólya problem on the sign conversion between the permanent and the determinant over finite fields. The main attention is given to the sufficient conditions which guarantee non-existence of sing-conversion. In addition we show that F3 is the only field with the property that any matrix with the entries from the field is convertible. As a result we obtain that over finite fields there are no analogs of the upper Gibson barrier for the conversion and establish the lower convertibility barrier.