Аннотация:This work presents the results of an analysis of the depths of craters in the polar regions of the atmosphereless bodies of the Solar System: Moon and Mercury. The morphometric catalogues of craters of polar regions of the Moon and New global catalog of craters of Mercury were used. The Morphometric catalogs of craters of polar regions of the Moon are created at SAI MSU using the CratersTools of ArcGIS software based on the data obtained by LRO probe. We used the information about coordinates, diameters and depths of Mercury polar craters from a new morphological catalog of Mercury craters. This catalog was created at SAI MSU together with MIIGAiK based on data obtained during the flights of the MESSENGER probe and Mariner-10 probe. We used the nonparametric bivariate Kolmogorov-Smirnov test to analyze the sets of polar craters. As the test results show, the distribution of craters by diameter and depth-to-diameter ratio is the same in the polar regions of the Moon. The distribution of craters in the polar regions of Mercury by diameter is the same, but the distributions of craters by depth-to-diameter ratio are different.We conclude that the differences in crater depths in Mercury's polar regions are due to differences in the types of underlying surface in these regions. The both polar regions of the Moon are located on the highlands. Most of Mercury's southern polar region is located on the highlands, while most of its northern polar region is located on a plain.