Abstract: Taking Manglietiastrum sinicum as the research material, the macrostructure and microstructure of M. sinicum were observed and studied by means of somatic microscope and biological microscope. The results showed that the sanded M. sinicum was as smooth as silk, the wood color was purple brown with green. The wood of M. sinicum was diffuse and porous, the growth ring boundary was obvious; the combination of pore was mainly solitary pores and short radial multiple pores (2−3 cells), the vessels has tylosis; the perforation plates was scalariform perforation, the intervessel pitting was scalariform pitting, vessel-ray pits include horizontal palisade and unilaterally compound pits, helical thickening throughout body of vessel present; the axial parenchyma was seldom and most of which were marginal bands, a few scanty paratracheal. The type of wood fiber was mainly fibrous tracheid, with a small number of septate wood fiber, the helical thickening was found on the wood fibers. The wood rays were not storied, few of which were uniseriate and most of which were multiseriate with 2−3 cells. The ray types were heteromorphosis Ⅱ and heteromorphosis Ⅲ.