They spent about two hours weighing the charges against the 46-year-old American singer, before adjourning for the weekend.
Handing the case to the jurors, the trial judge urged the eight women and four men to be impartial and honest in deciding whether the star is guilty of the 10 charges, which could see him jailed for more than 18 years.
“You are not partisans or advocates in this matter, you are the impartial judges of the facts,” said Judge Rodney Melville.
The judge told jurors each one of them must strive to make up their minds, but also warned them not to hesitate to change their opinions if they felt the need to do so.
He asked the 12 jurors to start deliberations by selecting a foreperson and then to begin considering the evidence in a bid to reach a verdict on each charge.
“Each of you must consider the evidence for the purpose of reaching a verdict, if you can do so,” Mr Melville said.
The deliberations are the final step in a trial that began 14 weeks ago and featured more than 130 witnesses.
Michael Jackson denies all 10 charges against him, including giving alcohol to a boy of 13 and abusing him.
He has been allowed to remain at his Neverland estate, where the alleged abuse took place, until a verdict is reached.
Jackson’s defence claims the star is an innocent man-child who became the target of a greedy financial predator and her children who made up the allegations in a bid to extort him.
Jurors will deliberate for six hours a day from Monday to Friday, breaking for weekends, it’s expected it could be several days before the star knows his fate.
The judge has also warned jurors they can not accept payment for information related to the trial of the world’s most famous criminal defendant for a period of 90 days following their discharge.