This study was executed to examine helical structure and other feature, of Taxus cuspidata S. et Z. and Larix gmelinii var. principis-ruprechtii Pilger through photomicroscopic and scanning electron microscopic observation, and the obtained result, were summarized as follows: 1. Tracheid transition from springwood to summerwood was abrupt, mel slightly gradual in Taxus cuspidata S. et Z. and summerwood width of Larix gmelinii var. principis-ruprechtii Pilger was wider than that of Taxus cuspidata S. et Z. 2. Normal vertical and horizontal resin canals and surrounding thick epithelial cells were present in Larix gmelinii var. principis-ruprechtii Pilger but not present in Taxus cuspidata S. et Z. 3. Instead of helical thickening, helical chicks were observed only in summerwood trachieds of Larix gmelinii var. principis-ruprechtii Pilger. However, helical thickenings forming S, Z., and horizontal helix perpendicular to long axis of tracheid were observed in springood and summerwood tracheids of Taxus cuspidata S. et Z. and these helical thickenings were considered as analogous to the innermost layer of secondary wall. 4. Uniseriate and fusiform rays were appeared on tangential surface of Larix gmelinii var. principis-ruprechtii Pilger but oly uniserate ray was observed on tangential surface ot Taxus cuspidata S. et Z. The fusiform rays of Larix gmelinii var. principis-ruprechtii Pilger usually contained one horizontal resin canal bot occasionally two horizontal resin canals were contained in a fusiform ray. 5. Trabeculae and crassulae were observed in the tracheids of Larix gmelimii var. principis-ruprechtii Pilger but not observed in the tracheids of Taxus cuspidata S. et Z.