To obtain the basic information for the use of bamboo, the anatomical characteristics of moso bamboo shoots, and 20-day-old, 60-day-old, one-year-old, and two-year-old moso bamboo were observed by using polarizing microscope. The cross section showed that the bamboo shoots consists of the early stage of cell formation, atactostele, parenchyma, and bundle sheath was formed in 20-day-old moso bamboo, and all cells completely formed in 60-day-old moso bamboo. The tissues in one-year-old moso bamboo appeared to be completely matured. On the tangential surface, no atactostele was observed in the bamboo shoot, but metaxylem, parenchyma, and bundle sheath were found. atactostele and parenchyma appeared to be formed between 20 and 60 days. All tissues and cells were totally formed and the cell wall of parenchyma were completely matured after one year. The metaxylem in bamboo shoots was observed to have pits, which means that it could be the tissues first formed of all bamboo cells.