Although gullies are most common in the middle latitudes of Mars, they are also found in equatorial regions.
This image shows a 3-kilometer-wide impact crater with gullies all along the steep inner slopes.

An enhanced-color cutout better distinguishes the gully deposits from the surrounding boulder fields. These slopes are very steep, so a fluid like water is not required to explain gully formation.

ID: ESP_035945_1755
date: 28 March 2014
altitude: 262 km