ABSTRACT: The objective of this research is to analyze the differences and the similarity of the „Break‟Subtype of Affect-H in grammatical and semantical construction. This research uses the descriptive qualitativemethod. Primary data are the data in English and Buginese. To collect the data in English, the researchers usethe „C‟ Corpus of Contemporary American English (COCA) and to collect data in Buginese language, theresearchers recorded some native speakers of Buginese while using the „break‟ verbs in the Buginese language.The secondary data are the data that were taken from journals, e-books, and articles. The data collected wereanalyzed by using Dixon‟s theory of „Break‟ Subtype of Affect-H. The result of this research shows that thereare 14 words in Buginese that are identical with the „Break‟ verb. They are mappakkasolang, ma‟jemmu‟,mapperra‟, maruttung, massope/makkape‟, mappue‟, mappacippe, mappareppa‟, malleppoang, mappa‟bettu,mappaleppo‟, mappaddempung, and ma‟bettu. The construction „I‟ of the „break‟ verb shows the same meaningas construction „II‟ of mappakkasolang verb. They both mean that someone breaks something by using anotherinstrument. The Construction „II‟ of the „break‟ verb and mappakkasolang verb have different meanings. Thesentence in Buginese means that someone breaks something on the table, but no conclusion can be taken abouthow someone breaks the thing. As for the sentence in English, it is obvious that someone accidentally puthis/her nail inside a piece of wood and break it. The Construction III of „break‟ verb is applicable but on theother hand, the construction „III‟ of mappakkasolang verb is not a common way of saying that something isbroken because another thing accidentally breaks it, as in Buginese sentence, the role of „breaking something‟ isusually done by humans, animals, disasters, or weather.
Keywords -Affect Verb, Break Subtype, Manip, Agent, Target