This study aims to describe a student’s mathematical communication skills and describe each level of student’s communication skill in System Linear of Equations material in face-to-face learning limited to the Covid-19 pandemic. This type of research was descriptive qualitative. The research subjects were students of MAN 1 Palembang class X SCIENCE 1 of 15 students. Subjects were taken as many as 3 students using purposive sampling of test scores and math teachers assessments as 1 student of high-level mathematical communication skills, 1 student of mediumlevel mathematical communication skill and 1 student of low-level mathematical communication skills. Data were collected through tests and interviews. The results of study concluded that the mathematical communication skill for subjects with high mathematical communication skills meet three indicators of mathematical communication skill, subjects with medium communication skill meet two indicators of mathematical communication skills, and subjects with low mathematical communication skill do not meet all indicators of communication skills mathematical.