Dependence of the friction tensor on the rotation of a frame of reference

Is is argued that the expression for the friction tensor of a sphere immerssed in a fluid depends on the choice of the frame of reference and in particular its rotation. The relation between the friction tensor in the laboratory frame and the corotating frame which have been derived by different authors respectively is explicitly given. Memory effects are found to play a crucial role in the transformation from one frame of reference to another.