Abstract:This paper deals mainly with comparative studies on elements of secondary xylem in 39 species of Chinese Magnolia and Michelia. The former plants present longer and slender vessels. Most of them have simple perforation and only a few scalariform perforation plates. In contrast, most of the Michelia species possess scalariform perforation plates and only one with simple perforation. The scalariform perforation plates of Magnolia species, if present, exhibit more bars than that of Michelia With few exceptions, there is no spiral thickening on the vessel wall in Magnolia, whereas in Michelia it is lust the opposite. In addition, some other differences in vessel elements between these two genera are also discussed.