Some scholars maintain that Muslim Brotherhood and Wahhabism are two converging movements, but by examining the main works of the Brotherhood on their the beliefs, methodology and general policies, it was revealed that this idea is not valid. In this essay, with a descriptive-analytic method, it is tried to make a comparison between Muslim Brotherhood ideology and Wahhabism in four axes: 1- Monotheistic Thought, 2- Takfiri Thought, 3- Approximation Thought, 4- Political Thought. According to this comparative study, Muslim Brotherhood and Wahhabism have fundamental differences in these four axes. Since Wahhabism is an anti-approximation, takfiri, opposed to political Islam and has a different understanding of monotheism and polytheism; while by contrary Muslim Brotherhood movement is pro- approximation, anti-takfir, believing in political Islam, and believe in ideology of main stream Sunni scholars about monotheism and polytheism.