Housing is principal thing to ensure the basic need of society. The issue of low cost housing has been the focus of much attention from every country in the world. Since Malaysia and Indonesia recognized as developing country which also emphasize on programme of housing for the poor, therefore the study on how these two countries applied this concept need to be discovered. Comparison on policy and housing scheme will be applied in order to find out low cost housing programme carried out for both countries. This paper seeks to uncover the issue of low cost housing within Malaysia and Indonesia. Accordingly, the paper attempts to focus on the implementation of housing programme for the poor in both countries. It will contribute to the development of housing programme for developing country and in turn to benefit to the society.