Wide application of polymer composite materials (PCM) Polymer composite materials (PCM) are widely used in aviation and space engineering due to a unique combination of their properties: high strength and rigidity, small specific mass, etc. The choice of a material providing ~hv optimum stress state L~ the structure can be,.realized [I] only if sufficiently complete information on the anisotropy of its viscoelastic properties is available. In this connection, the problem of developing relatively simple and precise methods of estimating this anisotropy, especially at the stage of design of new structural materials, is of great practical interest. In this case, it is important to evaluate their changes under the action of various external factors, primarily of temperature, since all mechanical properties of polymers and composites based on them show a markedly expressed temperature dependence.The most complete description of anisotropy of elastic properties of materials can be given within the framework of the elasticity theory by specifying the respective tensor [2]. It is known [3] that the reinforced