This paper is an assignment of the subject of “The Seven Factors of Enlightenment”, Bachelor degree in year of 2011, in Mahachlarlongkornrajavidyalaya University. The aim of my research is just to know the conceptions of emptiness between Theravada and Mahayana Buddhism in brief. I am thankful to my respect teacher; name Ven. Pandit Cittasamvaro who gives this lecture and advices me to write about this subject.