  We discuss the polar phase of $^3$He, which is realized in the anisotropic
aerogel. We consider it in the framework of the BCS model. In the absence of
the spin - orbit interaction this model predicts the appearance of the Fermi
line. However, it is topologically unstable. We demonstrate, that the spin -
orbit interaction gives rise to the appearance of the two Fermi points instead
of the Fermi line. In addition to the gapless Nambu - Goldstone bosons in this
system the collective gapped bosonic states exist. Their gaps are calculated,
and the corresponding Nambu sum rule is established.
