Both Macau SAR and Mainland China belong to continental law system. Once appealed to the court, the relevant procedures of civil and commercial disputes will be ruled by Civil Procedure Law. The Preservation System, set for preserving the procedural effects, is running well in Macau. As Mainland China’s New Law coming into force on January 1st 2013, there are some new values of the relative systems that can be communicated between these two areas. By the study of comparative law, rethinking and deepening the understanding of existing system is valuable for promoting the legal study of Mainland, Macau, and even Hong Kong and Taiwan. This paper seeks to give a comparative analysis on the existing Civil Procedural Preservation System’s meaning, due processes, applicable conditions, application and approval procedures, and judicial remedy, etc.