The interaction of the low frequency (10-2 Hz) MHD waves, observed upstream of comets, with the structured plasma near the cometary bow wave is examined. It is suggested that the waves undergo resonant absorption due to ambient density gradients or localized shear in the background magnetic field. The absorption process can give rise to rapid heating of the solar wind protons, in agreement with observations from comet Haslley. Since the free energy for the generation of MHD waves came from deceleration (without accompanying heating) of the solar wind protons during the pick up of cometary ions, the subsequent reabsorption of the energy is equivalent to a nonlocal transformation of ordered to random energy and can be described as nonlocal viscosity. ¿ American Geophysically Union 1988