This study discussed about how pseudo-thinking process actually occurs in the mind of the students, used Piaget``s frame work of the assimilation and accommodation process. The data collection is conducted using Think-Out-Loud (TOL) method. The study reveals that pseudo thinking process of covariational reasoning occurs originally from incomplete assimilation, incomplete accommodation process or both. Based on this, three models of incomplete thinking structure constructions are established: (1) Deviated thinking structure, (2) Incomplete thinking structure on assimilation process, and (3) Incomplete thinking structure on accommodation process.