Abstract: In her article Kieva analyzes comparative phraseological units used in the Ingush language from the point of view of formal, lexical and grammatical and syntagmatic aspects of their presentation. The author offers her own structural and grammatical classification of idioms with comparison semantics and states that estabished phraseological units perform a certain syntactic function. Comparative semantics of Ingush idioms is formally expressed as the object of comparison. In speech comparison may be expressed by different means incuding comparative phraseological expressions that take a special place in phraseology of different languages. Kieva presents and uses the following methods: 1) the method of structural organisation when a formal component of a phraseologica unit is anayzed; 2) lexical and semantic aspect of presentation of phraseological units; 3) valence of opportunities presented by idioms with comparison semantics. The material presented in the artice provides an insight into the linguistic picture of these estabished expressions in the Ingush language. These comparative phraseoogica units or established expressions in the Ingush language have different component contents from the point of view of lexical and grammatical reference of the main word in an idiom.