Abstract: “As...as” construction is commonly used for comparisons of equivalence. However, it is also used for heterogeneous comparison. Focusing on this kind of comparison, this paper proposes a unitary analysis from the perspective of physical properties and mental properties of the objects involved in “as...as” construction. This paper claims that “as...as” construction is an integration of event description and attitude demonstration, reflecting especially the language user's feelings aroused by the characteristics of the subjects involved in the comparison.