In the present paper we study three dimensional cosymplectic manifolds admitting almost Ricci solitons. Among others, we prove that in a three dimensional compact orientable cosymplectic manifold M^3 without boundary, an almost Ricci soliton reduces to a Ricci soliton under certain restriction on the potential function λ. As a consequence we obtain a corollary. Moreover, we study gradient almost Ricci solitons.