Reading comprehension skills is in the basic skills that are tried to gain in students. It is likely that a person who has not reached the reading comprehension skill will face many difficulties, whether in daily life or professional life. In the study, the characteristics of school environment of different countries have been determined and the similarities and differences between the countries have been revealed based on the results. The sample included students from Netherlands, Korea and Turkey in PISA 2009 practice. Data was used from reading achievement test and from school questionnaire. For analyzes two levels of Hierarchical Linear Models was used. According to the findings, the most valuable and common variable is the school size, than student behavior for Holland and Korea. The number of the girl at school and student-teacher ratio variables are significant for Turkey. [This paper was published in "International Journal of Human Science" v14 n4 p4453-4463 2017 (ISSN 2458-9489).]