As human being, people need a way to deliver message or idea to other people by communication. By using language, people can make a relationship with other people in their life. Indonesia has various tribes with their culture, customs, and especially dialects. Among of the dialects are Balinese and Javanese. The Balinese and Javanese have repertoires. In Balinese called by Sor Singgih and in the Javanese called by Ngoko and Krama. The research is entitled ?Politeness Strategy: A Comparative Study on Balinese and Javanese Varieties? is about the comparative politeness of Balinese-Javanese varieties in Buleleng Regency, Bali, especially in the word of repertoires between Balinese and Javanese. The method applied is qualitative and the data are from 20 informants from Bali and Java that originally lived in Buleleng. This study used triangulation method by Miles and Huberman (1994) for analyzing the data. The result showed that, the application are focused in the politeness strategy of Balinese and Javanese on the word of Balinese and Javanese itself. The word that comparison of the usage of varieties between Balinese and Javanese are head, face, eye, nose, mouth, teeth, stomach and hand. The similarities of Balinese and Javanese is same in the politeness. It means that when the people from Bali or Java speak to other people, they must concern who speak that they speak. It is for by older persons towards younger persons, by high class society towards low class society, or by speakers in informal conversation.