Simile, as a kind of commonly used rhetoric, plays a vital role in people's daily life. The appropriate using of simile can make language much more refine, veracious, and lifelike, can vividly present the person, the thing, the scene and so on to achieve better effects. Simile makes the finishing point in Chinese and English. However, because of the differences on culture, history, geography, customs, expressing ways and so on, there are some structural differences between Chinese and English simile. This paper will carry out the comparative study on the structure of Chinese and English simile.