Abstract: Phraseological units play a special role in the creation of the worldview. The nature of the meaning PU is closely tied with the background knowledge of a native speaker with the cultural and historical traditions of a nation speaking this language. Comparative analysis of the phraseological systems of different languages is of considerable interest both from the point of view of the development of the general theory of phraseology and to explore the common and distinctive features of the language. The study is devoted to the study in the current issue of modern linguistics, comparative study of phraseological units based on the material of the English and Russian language. In this study, analysis of structural and grammatical organization of phraseological units is realized in comparative way, namely on the material of two languages Russian and English. Structural-grammatical analysis reveals a significant similarity of a structural-grammatical organization after studying phraseological units in the Russian and English languages. The main difference between phraseological units of two compared languages with the structure of a word combination, stands means of expressing syntactic relations which can be defined with a different structure of the comparing languages. The practical significance of the study is in the possibility of using the results of the research in theoretical courses of comparative linguistics, comparative phraseology, in courses of theory and practice of translation, in the development and training special courses in phraseology, etc. The basic methods of the research are comparative-methodological method, the method of conceptual, component, etymological analysis; the descriptive method which includes methods of observation, interpretation, comparison, generalization and the elements of the statistical method.