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Mathematics is one of the important lessons at school. Starting from elementary school, junior high school, senior high school, even college. Mathematics is abstract and identical with numbers. This is why most of students think that mathematics is a difficult lesson. The material delivery in mathematics is done step by step. First, students are introduced about something concrete (related to daily activities). After that, students will be transferred to something more abstract. Sometimes the transition from concrete to abstract become the problem in the learning process. One of the material that convert concrete to abstract is systems of linear equations, because in this stage students are introduced to more coefficients and variables. This article aims to discuss about how to use media in the form of BBC (Box, Board and Comics) on systems of linear equations. This articel is about Research and Development (R &D). The procedures of the media followed ADDIE model which included analysis, design, development, implementation, and evaluation.The result is that BBC media has better role than students worksheet.  The conclusion of this article is that BBC (Box, Board and Comics) media is an interesting and worth to use in the classroom. The feedback from students and experts showed that BBC media is an  interesting learning media because it makes students understands about systems of linear equations from the concepts until the methods to solve the questions.