This study aims to produce teaching materials in the form of LKPD mathematics with the matter of Higher Order Thinking Skill (HOTS) Comparative material for students of class VII SMP. This research uses Research and Development (R & D) method with 4D (Four D Model) development model from Thiagarajan, Dorothy S. Semmel, and Melvyn I. Semmel namely, Define, Design, Development, and Disseminate. Data collection techniques used are qualitative and quantitative analysis. Validation is done by material experts and media experts. The trials were conducted through two stages, namely, limited trials and field trials. The results of the first stage validation by the material expert obtained an average percentage of 63% with the criteria of "good enough" means the need for improvement of several aspects in LKPD. In the second stage of validation obtained an average percentage of 85% with the criteria of "very good", so there is no revision of LKPD. The result of 1st stage validation by media expert is 72% with the criteria "good enough" which means that it needs to be revised in some parts of LKPD. In the second stage of validation obtained an average percentage of 90% with the criteria of "very good" so that LKPD is said to be valid and ready for use in field trials. The results of the limited trial of class VII students obtained an average percentage of 85% with very good criteria and field trials grade VII learners obtain an average percentage of 90% with very good criteria so that LKPD feasible and ready for use as teaching materials.