It has been learnt that there is no specific legislation in many countries in the respect of towage contract. The Comparative Study on Towage Contracts from the Myanmar Perspective aims to legislate on the subject of towage contracts. Therefore, It has been explained the general concept of towage that reflected historic development of towage and the meaning the towage. The towage services are varied in contractual terms depending on the towage operation in harbor or in ocean and relation with salvage and towage. In this respect, they have their own characteristic and legal the obligation of tug and tow. It also mentioned the circumstances for abandonment of towage. And the cases held for the collision when the tug and tow were involved. This study contains the similarities of common law and civil law. Therefore, it will be helpful if the similarities and differences between civil law and common law are clearly understood.