This research aims to determine the factors that affect the calculation on the cost analysis of steel and wooden roof. Then the author calculated the budget cost of these two kinds of construction materials. In this research the author was conducted a study about the design of steel and wooden roof and also calculate the ratio of the construction budget cost by the unit price of materials and PU constructor salary that had been adjusted in 2015.In this research, the material cost differences between steel with a wooden roof is about Rp. 34,790,395.31 which the steel material is more expensive than wood. The difference in labor salary is about Rp.35.704.948,11 where the steel connector costs less than wooden labors. The difference cost of connector is about Rp. 12,510,400.00 where the steel material is more expensive than wood.Based on the calculations above, the total cost of the steel is Rp.352.847.356,17 and total costs of wooden roof is Rp.341.251.508,97. So that, the difference between steel and wooden roof construction is Rp.11.595.847,20. In the other words, steel roof construction is more expensive than wooden roof. The percentage of differences between these is approximately about 3.29%.