The aim of this research is to know the different and the similarities ofthe words “Bu” and “Mei (You)” and also to know the understanding condition of the students of Immanuel II Junior High School Grade Eight about words “Bu” and “Mei (You)”.This research used literature study as the method to understand and analyze the similarities and differences of the words “Bu” and “Mei (You)”and also used the test method to test the understanding of the students of Immanuel II Junior High School Grade Eight. The results of the research obtained show that “Bu” and “Mei (You)”can be used in the front of the verbs, the adjectives and groups of verbs-objects. However, there is a certain condition which the use of “Bu” and “Mei (You)” has different meaning. Furthermore, the test results indicate that the total percentages of the students accuracy in the type of questions ‘Fill in the blank’ about “Bu” and “Mei (You)”are 39.57% and 65.56%. Meanwhile, the total percentages of the students accuracy in the type of questions ‘multiple choices’ “Bu” and “Mei (You)”are 41.80% and 35.83%. In conclusion, the results show the negative attitude towards the students mastery in the use of the words “Bu” and “Mei (You)”.
Keywords : “Bu” , “Mei (You)”, the condition of student’s understanding