This study is for analyzing a house and underfloor heating systems called gudle of Korean Chinese, Manchurian and Chinese that are located in the northeast China, which is north of Korean peninsula. Thus it has the similarity and difference among the form of gudle of each folks. The basic form of gudle in Manchurian area of China differs and falls into four categories: U-shaped kang, L-shaped kang, /-shaped kang and whole gudle(gudle that is composed of the whole place). In case of U-shaped kang, it is a basic form of Manchurian and designed for protecting cold weather in northeast area. U-shaped kang has a long space that can be heated so that it enables as many as family members to sleep. It has the advantage of making the best use of space. The form of Chinese is /-shaped kang. As Chinese has traditionally lifestyle of chair sitting culture, so it has the form of tonggudle, or a room equipped with gudle unlike yoegudle that a fire was made under a stone like goindoel and is suitable for lifestyle of chair sitting culture. As for the kang of Korean Chinese, it is called gudle and has the largest in width compared with that of Manchurian and Chinese. Also, the height of gudle is much lower than other houses by about 30~40cm because Korean Chinese have been living "floor sitting culture"on gudle, which means the tradition of removing one's shoes before entering and sitting on the floor, while other folks like Manchurian has lifestyle of "chair sitting culture". Therefore the study found out that the folk housing of each tribe in the northeast China has similarity and difference at the same time. In particular, the form and size of gudle(kang) varies depending on the way of life.