Sound absorption capability and anatomical features of kagikazura (Uncaria rhynchophylla) and larch (lalix kaemferi) wood were estimated. Sound absorption coefficients had been measured by the two microphone transfer function method and anatomical features of kagikazura wood examined by SEM observation. The sound absorption coefficients of Uncaria rhynchophylla was higher than lalix kaemferi. Especially, in the frequency range of 1 to 4KHz, sound absorption coefficients of kagikazura was about 2~3 times higher than those of lalix kaemferi. Abundant and big vessel observed on the cross sectional surface of kagikazura wood and simple perforation plate observed on the longitudinal surface. It was surmised that the abundant big vessel element and simple perforation plate behaved as a sound absorbing pore.