Abstract: To understand the wood macroscopic and microcosmic structure of Phoebe chinensis and Phoebe puwenensis, comparison between those two timbers were studied. Results showed that, both of them had the basic structural characteristics of Phoebe. However, macrostructure of Phoebe chinensis had significant differences on color and aroma with Phoebe puwenensis. Phoebe chinensis had more pore cluster than Phoebe puwenensis. Phoebe puwenensis had no oil cell on microstructure. Phoebe chinensis only had single perforation while Phoebe puwenensis had both single perforation and scalariform perforation.