A comparative study of folk tales between Thailand and the Philippines is conducted. Thailand's "Makato and the Cowrie Shell" and the Philippines' "Ang Pagong at ang Matsing" are studied and compared using pre-identified areas of comparison, which include orality, characters, setting, plot, conflict, theme, and moral lesson. Content analysis is used as a critical lens in the study of these two famous Asian folk tales. This comparative literature study reveals that both folk tales share common Asian values of thrift, hard work, diligence, and intelligence. The findings also show the strong agricultural background of these two Asian countries, which is depicted in the concept of planting found in both stories. This portrayal highlights how farming is an important communal work that engages members of society.