The fundamental concept of crisp set has been extended in many directions in the recent past. The notion of rough set by Pawlak is noteworthy among them. The rough set philosophy is based on the concept that there is some information associated with each object of the universe. There is a need to classify objects of the universe based on the indiscernibility relation among them. In the view of granular computing, rough set model is researched by single granulation. It has been extended to multigranular rough set model in which the set approximations are defined by using multiple equivalence relations on the universe simultaneously. However, in many real life scenarios, an information system establishes the relation with different universes. This gave the extension of multigranulation rough set on single universal set to multigranulation rough set on two universal sets. This chapter defines multigranulation rough set for two universal sets U and V. In addition, the algebraic properties, measures of uncertainty and topological characterization that are interesting in the theory of multigranular rough sets are studied. This helps in describing and solving real life problems more accurately.