A comparative analysis of the commonalities and divergences between the impressive Neolithic rock-cut underground funerary structures of the two Mediterranean islands, the domus de janas of Sardinia and the two hypogea of the Maltese archipelago: their chronology, their plans and shapes, their relief and/or painted decoration, their purpose and function. The comparative analysis will be extended to the associated finds, mainly, the plastic figurative representations. This will be followed by a discussion relating to the possibility, or otherwise, of influence exerted by one of the two cultures on the other.