Spectroscopic observations at the Russian 6-m telescope are used to study the two polar ring galaxies ( PRGs ) from the catalogue by Moiseev et al . : SPRC-7 and SPRC-260 . We have analyzed the kinematics of the stellar component of the central galaxies as well as the ionized gas kinematics in the external ring structures . The disc-halo decomposition of rotation curves in two perpendicular directions are considered . The observed 2D velocity fields are compared with the model predictions for different dark halo shapes . Based on these data , we constrain that for potential of DM halo semiaxis ratios is s = 0.8 , q = 1 for SPRC-7 and s = 0.95 , q = 1.1 for SPRC-260 . Using 3D hydrodynamic simulations we also study the dynamics and evolution of the polar component in the potential of the galactic disc and dark halo for these two galaxies . We show that the polar component is dynamically quasi-stable on the scale of \sim 10 dynamical times ( about a few Gyr ) . This is demonstrate the possibility for the growth of a spiral structure , which then steadily transforms to a lopsided gaseous system in the polar pane .