For Mars there is the only constraint on the distribution of the dissipative factor of the interiors Qμ (l) obtained from observations, this is the secular decelera- tion of its satellite Phobos [1, 2]. In the interiors of Mars, which is dissipative medium, the physical parameters of the problem under consideration: Qμ (l), the shear modulus μ(l) and tidal Love number of the planet k2 depend on fre- quency (the period of Phobos rotation around Mars, T2Ph = 5.55 h =2x104 s, the period of the solar semidiurnal tidal wave T2S = 12 h 19 min » 4.434x104 s). This problem was considered in detail in [3]. The values of the dissipative factor of Martian interiors are discussed from physical point of view in [4], where the distribution Qμ in PREM was taken as a trial one. In this study, in order to better understand this problem, we take some distribution Qμ(l) in the interiors of the Earth up to the depth of l ≤ 670 км as a trial zero approximation, which is adapted to the conditions of Martian interiors. Making selections of a trial distribution of Qμ(l) in Martian interiors, we try to take into account both the data of laboratory experiments and the experience in study of the Earth.