摘要:Every language has different structures include English. In English, structureshold an important role. To be good at English, one should comprehend thestructures. One of the English structures is âCountable and UncountableNounsâ. The objectives of this research are to find out the percentage ofmastery and errors made by the students in understanding countable anduncountable nouns and also to find out the level of understanding of thefirst year students of Faculty of Letters of Gunadarma University inunderstanding countable and uncountable nouns. The population of thisresearch is the students at the first year of Faculty of Letters of GunadarmaUniversity (1SA03 and 1SA04). The samples are 30 students. The writeruses quantitative method by giving a test randomly which consists of 30questions. After analyzing the data, the percentage of mastery as much as76.22% and the percentage of errors as much as 23.78%. So, the level ofunderstanding of the first year students of Faculty of Letters of GunadarmaUniversity in understanding countable and uncountable nouns is in grade Cwhich means average or acceptable.