For every positive integer $n$ let $\tau (n)$ denote the number of its positive factors. Determine all $n \in N$ that satisfy the equality $\tau (n) = \frac{n}{3}$
To solve the problem, we need to find all positive integers \( n \) such that the number of positive divisors of \( n \), denoted by \( \tau(n) \), satisfies the equation:
\[
\tau(n) = \frac{n}{3}
\]

1. **Express \( n \) in terms of its prime factorization:**
   Let \( n \) be expressed as \( n = p_1^{e_1} p_2^{e_2} \cdots p_k^{e_k} \), where \( p_1, p_2, \ldots, p_k \) are distinct prime numbers and \( e_1, e_2, \ldots, e_k \) are positive integers.

2. **Formula for the number of divisors:**
   The number of positive divisors of \( n \) is given by:
   \[
   \tau(n) = (e_1 + 1)(e_2 + 1) \cdots (e_k + 1)
   \]

3. **Set up the equation:**
   According to the problem, we have:
   \[
   (e_1 + 1)(e_2 + 1) \cdots (e_k + 1) = \frac{n}{3}
   \]
   Substituting \( n = p_1^{e_1} p_2^{e_2} \cdots p_k^{e_k} \) into the equation, we get:
   \[
   (e_1 + 1)(e_2 + 1) \cdots (e_k + 1) = \frac{p_1^{e_1} p_2^{e_2} \cdots p_k^{e_k}}{3}
   \]

4. **Analyze the ratio \(\frac{e_i + 1}{p_i^{e_i}}\):**
   We need to find values of \( e_i \) and \( p_i \) such that:
   \[
   \prod_{i=1}^k \frac{e_i + 1}{p_i^{e_i}} = \frac{1}{3}
   \]

5. **Evaluate small values of \(\frac{e + 1}{p^e}\):**
   We analyze the values of \(\frac{e + 1}{p^e}\) for small primes and small exponents:
   \[
   \begin{array}{|c|c|c|c|c|}
   \hline
   & p=2 & p=3 & p=5 & p=7 \\
   \hline
   e=1 & \frac{1+1}{2^1} = 1 & \frac{1+1}{3^1} = \frac{2}{3} & \frac{1+1}{5^1} = \frac{2}{5} & \frac{1+1}{7^1} = \frac{2}{7} \\
   \hline
   e=2 & \frac{2+1}{2^2} = \frac{3}{4} & \frac{2+1}{3^2} = \frac{1}{3} & \frac{2+1}{5^2} = \frac{3}{25} & \frac{2+1}{7^2} = \frac{3}{49} \\
   \hline
   e=3 & \frac{3+1}{2^3} = \frac{1}{2} & \frac{3+1}{3^3} = \frac{4}{27} & \frac{3+1}{5^3} = \frac{4}{125} & \frac{3+1}{7^3} = \frac{4}{343} \\
   \hline
   e=4 & \frac{4+1}{2^4} = \frac{5}{16} & \frac{4+1}{3^4} = \frac{5}{81} & \frac{4+1}{5^4} = \frac{5}{625} & \frac{4+1}{7^4} = \frac{5}{2401} \\
   \hline
   \end{array}
   \]

6. **Identify valid combinations:**
   We need to find combinations of \(\frac{e_i + 1}{p_i^{e_i}}\) that multiply to \(\frac{1}{3}\). From the table, we see:
   - \(\frac{2+1}{3^2} = \frac{3}{9} = \frac{1}{3}\)
   - \(\frac{1+1}{2^1} = 1\) and \(\frac{2+1}{3^2} = \frac{1}{3}\)
   - \(\frac{3+1}{2^3} = \frac{1}{2}\) and \(\frac{1+1}{3^1} = \frac{2}{3}\)

7. **Calculate \( n \) for each valid combination:**
   - For \(\frac{3}{9} = \frac{(2+1)}{3^2}\), we get \( n = 3^2 = 9 \).
   - For \(1 \cdot \frac{1}{3} = \frac{(1+1)}{2^1} \cdot \frac{(2+1)}{3^2}\), we get \( n = 2^1 \cdot 3^2 = 18 \).
   - For \(\frac{1}{2} \cdot \frac{2}{3} = \frac{(3+1)}{2^3} \cdot \frac{(1+1)}{3^1}\), we get \( n = 2^3 \cdot 3^1 = 24 \).

Conclusion:
The values of \( n \) that satisfy the equation \(\tau(n) = \frac{n}{3}\) are \( n = 9, 18, \) and \( 24 \).

The final answer is \(\boxed{9, 18, 24}\).