Abstract:In order to make sure whether Cycas miquelii and C．ferruginea are of the same species，the authors have observed an atomically the two species．The results show that the leaf surface of C. miquelii covered with thick cuticle． Wall of epidermal cell is thick and arranged regularly in one layer．Hypodermal sclerenchyma cells exist in the raised midrib region and pinna margins．Mesophyll consists of patisade and spongy tissues．Palisade tissue is composed of cylindrical cells being regularly arranged，beneath adaxial hypodermis and present above the midrib． The cells of spongy tissue are distributed at the two sides of the accessory transfusion tissue．Crystal cells are few．The phloem locates on abaxial side and is arranged in arch shape，while the xylem on adaxial side．Tracheids are scattered．Cucas miquelii is obviously different from C. ferruginea in structure in transverse section, such as the shapes of pinna margin，raised midrib region and hypodermal sclerenchyma cells． Based on such difference between C. miquelii and C. ferruginea，the authors consider that they are separate species．