Makassar city have relatively lower earthquake vulnerability compared to other regions in Indonesia, however detailed mapping related to seismic wave amplification needs to be done in the interest of geotechnical, regional planning and disaster mitigation. It is generally known that the magnitude of the damage during the occurrence of earthquakes or tremor occur periodically is influenced by the dynamic characteristics of the building as a function of seismic wave amplification. The degree of seismic wave amplification depends on several factors, including the thickness of the sediment layer, the level of compaction and the geological age factor. The purpose of this research is to investigate seismic vulnerability in Makassar by using spectral comparison through microtremor measurement. There are several of the approaches that can be done and microtremor is the easiest and cheapest method to understand these dynamic characteristics without causing damage effects. Spectra comparison technique used was popular by Nakamura, which is comparison technique of horizontal component noise spectra and the vertical component in sediment areas (H/V spectra). Results from seismic vulnerability index (SVI) distribution maps show values ranging from 0, 14 - 158, 31. In general, the eastern part of the city of Makassar near from coastal areas is more vulnerable to damage especially earthquakes or periodic earth tremor with certain dominant frequency compared with the western part of Makassar City.