We review some results obtained in series of papers on non Hermitian random matrices in some problems of spin glasses and neural nets. We present new theory of such matrices on the basis of the V-transform of normalized spectral function (n.s.f.) i^n(^,2/) of the eigenvalues of non symmetric matrix Ξ with n.s.f. /x n (x,r) of the eigenvalues of the Hermitian G-matrix (Ξ -τ/) (Ξ -τ/)*, τ = t + is : 7 q φ. Ο, and the modified V^-transform:where ε > 0. This article discusses methodological approach which allows one to obtain rigorous proof of the strong Circular law and to describe the region where the eigenvalues of large non Hermitian random matrices are distributed.