Mutual Funds are one of many form of investment activity in the capital markets. If talking about Mutual Funds, there must be rules in it. In Indonesia, Mutual Funds familiar enough to those who working in the business world. As one of the countries in the world, Indonesia is also one of the countries which participate actively in the activities within the business industry is also not free from the influence of globalization, so that also influenced by the influx of many of the world economy and foreign law into it. Definition of Mutual Funds is an investment vehicle that is made up of a pool of funds collected from many investors for the purpose of investing in securities such as stocks, bonds, money market instruments and similar assets. Mutual funds are operated by money managers, who invest the fund's capital and attempt to produce capital gains and income for the fund's investors. From the rules of Mutual Funds in Indonesia, there are good enough to set the activities in the Mutual Funds. Because of the simple and good enough, the rules of Mutual Funds in Indonesia can be compared with the other rules of Mutual Funds in other country, namely United States of America. United States of America is the country that has been developed, therefore, it chosen to be the state of comparison with Indonesia. So, with this comparison, hopefully Indonesia could know what needs to be repaired form the regulations of law that already exist.