The purpose of this study was to describe the understanding of Class VIIIC students of SMP IT Qurrota A'yun Palu in solving the story problems of the Two Variable Linear Equation System. The research using a qualitative descriptive approach. The result of this study is that the understanding of students with high abilities shows that students tend to have a good understanding, both from understanding translation, understanding interpretation, and understanding extrapolation. The understanding of students with moderate ability shows that students have a good understanding of understanding translation and interpretation, but lacking in understanding extrapolation. Moderately capable students are able to convey and understand story problems, interpret and describe the intent of the questions, and determine the concept or appropriate steps properly and correctly. However, it is inaccurate and there are errors in applying the concept of mathematical calculations and concluding answers. The understanding of low-ability students has a fairly good understanding, on translational understanding, low-ability students can convey and understand story problems, but are unable to interpret and describe the intent of the questions, determine concepts or steps for solving problems and are unable to apply the concept of calculation and conclude the answer completely, which means that low-ability students are very lacking in understanding interpretation and extrapolation.
                        
                        
                        
                        
                            
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