The numerical lunar theory EPMтИЪERA has been developed in IAA RAS [1, 2]. The dynamical model of the Moon motion has been constructed by simultaneous numerical integration of the equations of orbital and rotational motions of the Moon, major planets, the big asteroids. The potential of the Moon is calculated up to 4-th order of zonal index, while for the Earth the 2-th order harmonics C20 and C22 are included. The tidal perturbations in the lunar orbital motion caused by tidal dissipation on the Earth’s body are computed by the model with a constant lag. The effects of the elasticity of the lunar body have also been taken into account. A new version of EPM-ERA Lunar theory was corrected by an improved model of dissipative effect of the lunar rotation by integrating rotational motions with retarded argument. The comparison of the improved dynamical model with 17131 LLR data from 1970 till 2010 has been made. The LLR observations have also been processed with three versions of DE ephemeredes of JPL (USA) and with French one INPOP10.