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In this paper the efficiency of the method of Least Squares Harmonic Estimation (LS-HE) for detecting the main tidal frequencies is investigated. Using this method, the tidal spectrum of the sea level data is evaluated at two tidal stations: Bandar Abbas in south of Iran and Workington on the eastern coast of the UK. The amplitudes of the tidal constituents at these two tidal stations are not the same. Moreover, in contrary to the Workington station, the Bandar Abbas tidal record is not an equispaced time series. Therefore, the analysis of the hourly tidal observations in Bandar Abbas and Workington can provide a reasonable insight into the efficiency of this method for analyzing the frequency content of tidal time series. Furthermore, applying the method of Fourier transform to the Workington tidal record provides an independent source of information for evaluating the tidal spectrum proposed by the LS-HE method. According to the obtained results, the spectrums of these two tidal records contain the components with the maximum amplitudes among the expected ones in this time span and some new frequencies in the list of known constituents. In addition, in terms of frequencies with maximum amplitude; the power spectrums derived from two aforementioned methods are the same. These results demonstrate the ability of LS-HE for identifying the frequencies with maximum amplitude in both tidal records.