Abstract: The coupling effect among the earth system elements has a great impact on our basic activities in order to maintain the stable development of human society, including the development and utilization of resources, the supply of food and living space, and disaster prevention and mitigation. Therefore, the construction of the Earth Observation System (EOS) engineering has been a major task in earth science. The EOS engineering includes three interrelated functional modules, namely, interpreting the coupling mechanism of the earth system elements, improving the prediction ability of development and change trend of the earth system, and providing decision makers with clear action-oriented earth intelligence. Recently, China and the United States have put forward the strategic concept of future EOS. The authors in this paper have compared and analyzed the conception and practice process of the EOS between China and the United States, summarized their similarities and differences, and in the end put forward some implications to China about the EOS work based on the experience of the United States.