Cough drug usage in Indonesia is still high. Based on data from the Health Care Depok in 2008, prevalence of health care visitors because of cough in Depok is 4%. It doesn’t include a cough caused by acute respiratory infections (ARI’s). Drugs utilization in health facilities must comply with applicable national reference Naional Formulary. This study aimed to compare the use of cough medicine in patients with Acute Respiratory Infections (ARI’s) in three primary health care in  Depok 2015. The study design was ^descriptive analytic with retrospectively data collection from patients prescription, Primary Health Care Management Information System (SIMPUS), and Drug Management Information System (SIPO). Samples are ARI’s patients prescription period January to December 2015. Analysis was conducted on prescription that meet the inclusion criteria quantitatively and qualitatively. Quantitatively analysis expressed in DDD and DDD/1000 patients/day. Qualitative analysis expressed in DU90% segment. The biggest quantity of drug utilization in primary health care expressed in DDD was Cipayung (59136,33g). Primary health care with the quantity of DDD/1000 patients/day  for glyceryl guaiacolate, ambroxol, and dextromethorphan were Cipayung primary health care (14.971g), Limo (1.129 g), and Limo primary health care (0,0006g). Cough medicines that make DU90% segment was glyceryl guaiacolate. Cough medicine constituent DU90% are not in accordance with the National Formulary.