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Кутателадзе, 1994 - Кутателадзе Г. М. Сопоставительная лексикологиягрузинского и русского языков. Дисс. на соискание уч. Степ. Докт. Фил.Наук. Тб., 1994.Шубин, 1971 - Шубин Э. П. Тройцкая Н. Б. Дефиниционноассоциативнаятеория внутренней структуры слова. Калин. Гос. пед. инст.1971.Dictionary, 1990 - The Oxford English Dictionary on Historical Principlesfounded mainly on the materials collected by the Philological Society. AtClarendon Press. 1990 .Manana SheliaSokhumi State UniversityStructural - Semantic Comparative Analysis of English andGeorgian Lexical UnitsLanguage learning is a natural creative process. Sometimes the involvement ofcognitive materials makes language learning more interesting for students which must itselfbe a positive factor contributing to improved attitudes and better results.The comparative method is a way of systematically comparing a series of languagesin order to prove a certain relationship between them. There is a set of formal similaritiesand differences between the languages.In methods of teaching foreign languages a great attention is paid to structural –semantic comparative analysis of lexical units. Using this method it is more precisely toexpress the researched phenomenon and emphasize specific of its use in differentlanguages. Our work is devoted to a problem of structural-semantic comparative analysis ofEnglish and Georgian words. Despite of their difference (they belong to different families oflanguages) there is a number of things in common that allows to solve wide linguisticproblems.196