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The purpose of this study was to apply peer tutoring learning to improve students mathematical understanding skills. The method used in the study was a quasi-experimental method with a pre-test post-test control group design. The place of research was conducted in one of the universities in Banten. Samples were taken by two classes purposively. The research sample chosen consisted of two classes, namely 39 students in the experimental class and 38 students in the control class. The research instrument used was a test of comprehension ability. Data analysis is used in processing N-Gain results. The results of the study show that: 1) the achievement of the ability of mathematical understanding of students who study with peer tutoring learning is better than students who study conventionally; 2) improvement in students mathematical understanding ability in experimental class (peer tutoring) better than control class (conventional)