Abstract. This study aims to elucidate the most contrasting differences between Mandarin and Indonesian language rules. Based on the analysis results, it is hoped that this can serve as a foundation for creating a learning media, namely a descriptive material table. The study reveals that the most contrasting rule lies in the Indonesian language auxiliary number words, which have no more than 30 auxiliary number words, whereas in Mandarin, or known as 量, there are over 200 such words. Additionally, there is a rule for constructing past tense sentences. In Indonesian, a word meaning “finished” is used to indicate the past, contrasting with Mandarin, which employs the particle “了”, which can also have different meanings according to different rules. Furthermore, there is a Numeral system rule where Indonesian simply translates numbers into letters, while Mandarin has specific and detailed rules; this clearly presents a contrasting difference. There is also a rule on reduplication, or in Mandarin termed 重叠, where the quantity of rules between the two languages is almost balanced, yet the functions of usage are vastly contrasting. Lastly, there is the rule of “离合词”, a Mandarin language rule that has no equivalent in Indonesian. The method employed is a mixed-method approach, along with a narrative elaboration model based on quantitative differences in the amount of data between Mandarin and Indonesian languages, which are then expounded upon qualitatively. The data source used is the Confucius Institute (孔子学院) recommended books: 标准教程 Standard Course HSK (Hanyu Shuping Kaoshi / Chinese Proficiency Tes) 1 - 6 下 (Part 2). Data analysis techniques include identification, classification, and presentation of the results of data analysis. The results of the research and presentation show that there is a big gap between Mandarin and Bahasa Indonesia linguistic tools, with each of the rules that bind it. Therefore, it is necessary to develop a learning media to reduce this gap.Keywords: Material description table, Applied Contrastive Analysis, Mandarin, Indonesian Learners.