The article is devoted to the ethnographic and folk art research studies on sacral folk art and its decoration in Lithuania and Poland, paying attention on memorials of the roadsides, cemetery and other places. Lithuania and Poland are two neighbour countries with their landscapes decorated by sacral folk art and architectural works. The aim is to review the main attributes of the works of Lithuanian and Polish sacral folk art, to identify the similarities and differences of their decorations and methods of production. Nowadays memorials seen on the roadsides and cemeteries are the examples of folk art history, living tradition and influence of the industry and new technologies. They reflect the religious and cultural heritage of a nation. Memorials leave the first impression of the character and value system of a particular nation.