Answer:
Dura mater is found as the outermost covering of the brain and spinal cord and pleura layer is found inside of he diaphragm and the rib cage while the inner, pulmonary, layer covers the lungs.They both are present in membrane form and have similarity in their function.
Duramater has three layered structure and the outermost layer is called meninges which functions to protect and cover the brain itself. It also protects the vessels and help to supply blood to the the brain.
Pleura has two layered structure that covers each lung, which act as cushion to the lungs and protect it from the blood friction between lungs and rib cage. pleural fluid present in pleura cavity acts as a lubricant and support the respiratory movement of lungs.
Hence, Dura mater and pleura, both functions for the protection of brain and lungs respectively.