Comparative linguistics or in foreign language classes better known as contrastive linguistics is scientific analysis by comparing the linguistic systems of two languages. It can also be defined as a systematic research that aims to identify structural differences and similarities between the two languages. Where this course focuses more on comparing Mandarin and Indonesian to analyze the differences and similarities, so that from there solutions can be drawn regarding optimizing mastery of Mandarin as a second language for Indonesian learners. In this course, the study that is emphasized more is Applied Contrastive Linguistic Analysis, that is, after researching two languages, at the end of the conclusion, suggestions are given on what learning media are appropriate, so as to obtain solutions in teaching that are diverse for each component chosen.