More than 30 workers at the firm's Falkirk and Glasgow Great Western Road stores will make up part of 800 redundancies throughout the UK by the end of the month. A total of 41 stores have been earmarked for closure, with sales launched at 27 shops including the two Scottish branches.
Administrators Deloitte are understood to be in talks with rivals Dixons and Maplin about buying a limited number of stores, but a spokesman for Deloitte said redundancies were inevitable.
One part-time Comet worker at the Glasgow store revealed on Facebook that the store would close on Tuesday.
Student Kenny Burns wrote: "I genuinely feel quite stressed about the whole situation and really feel for the full-time guys who depend on a wage."
Chris Farrington, one of the administrators who was appointed at the start of November, thanked employees for their hard work. He said: "We are very grateful to the company's employees for their professionalism, loyalty and support."
Deloitte also confirmed that one Scottish store had already closed down just prior to their appointment as administrator two weeks ago.
Comet, acquired by the private investment group OpCapita for £2 less than 12 months ago, has been hit by poor demand as well as growing competition from online rivals.