The purpose of this research is to produce a valid interactive learning media assisted by Prezi. This research is development research using the ADDIE model which consists of 5 stages, namely Analysis, Design, Development, Implementation, Evaluation. The analysis stage consists of two activities namely needs analysis and needs identification. Furthermore, at the design stage, the researcher carried out four activities, namely collecting references, compiling texts, selecting media, and media design. At the development stage, validation activities are carried out by media experts and material experts. The instruments in this study were media validation sheets and a matter of mathematical understanding abilities. Based on the results of the study, it was found that interactive media assisted by Prezi to the ability of mathematical understanding was valid with an average value of 90.5% which was categorized as very valid. The developed interactive media makes it easy for students to understand the LESTV material, ranging from delivering material in the form of video, using voice and text in a user-friendly interface, and containing exercises based on interactive concept understanding indicators with the addition of adobe flash software and active presenter. Furthermore, interactive media assisted by Prezi on mathematical comprehension skills can be used on the topic of Linear Equation System in Two Variables (LESTV).