The compressive and flexural strengths of sand-based Aerated Lightweight Concrete (ALC) and Soil-based Aerated Lightweight Concrete (SALC) of density $1100kg/m^3$ to $1800kg/m^3$ with different cement content (filler:binder = 1:1, 1:1.5 and 1:2) were investigated using prism specimens ($40mm{ imes}40mm{ imes}160mm$). The results on the 120-day, indicated that the strength properties of ALC outperformed SALC by the range of 3.6% to 79.4% on compressive strength and 3.7% to 137.0% on flexural strength for identical density and cement content. Nevertheless, soil is still suitable to be used as an alternative material for the production of aerated lightweight concrete based on their strength properties. Multiple regression models were developed to correlate the strength properties of aerated lightweight concrete and its governing factors. From the analysis, it is found that density has the greatest influence on the strength properties of aerated lightweight concrete, followed by the age of the specimens.