The purposes of this study were : (1) To find out teacher strategies in teaching reading comprehension in the second year of SMPN 26 Samarinda; (2) To investigate Minimum Competency Assessment reflected in teaching reading comprehension in the second year of SMPN 26 Samarinda. This study was qualitative research. The subject of this research is an English teacher in SMPN 26 Samarinda. The research instrument is observations and interview. After analyzing the data gained from observations and interview, the researcher found out that the teacher in SMP N 26 Samarinda uses 4 strategies in teaching reading comprehension, there are active questions, making text connections, and reading aloud and retelling. Active questions were a strategy that always appear when observation, the questions by the teacher, and answers by students or the other way around. This strategy using by teachers to support their knowlege about the text that students read. if students do not understand the text, they can raise hand, and mentions their question. This strategy always using in every meetings. Another strategy teacher used when teaching reading comprehension is reading aloud strategy. Reading aloud strategies were used by teacher when students got difficulties, teacher need to review the text and then the teacher also read and students follow what the teacher read. The teacher gave help to students to know how correctly read and speak the text. Reading aloud helped the students how to read properly and then review of the text that the students read. This strategies were expected for the students can read and repeat of the text. The teacher used reading aloud strategy because the teacher helped the student to understand the meaning of the text, remember again of the material, train pronouns and material continuity. Reading aloud is a support, support to students to recall and remember again the structure of the story when they are read story. After that making text connection strategy and retelling were used too in this research. The teacher in this research was using 3 components of Minimum Competency Assessments there are finding Information and understanding but the component evaluating and reflecting were not always used because of the limited lesson hours and the condition of the students in the classroom.