Abstract:Based on the checklist of seed plants (comprising 2540 species in 1026 genera, 207 fami-lies) gained after a careful taxonomical treatment of all the materials, the paper has reported the initial results of the composition of the flora of seed plants in Mt. Wuliangshan which is located in the south-central part of Yunnan province, and has made exhaustive statistics of the distributions of all the genera with different areal-types at major height a.s.l. The height a.s.l.at which the two basic floristic elements, the temperate and the tropical, maintain their equilibrium(each has 50% of the total) is called floristic equilibrium point(FEP). From a historical point of view, the point probably reflects the development of the noristic elements of seed plants in Mt. wuliangshan with the change of natural history; from the other point of view, it maybe indicates the transitional character of this flora and it suggests that there in fact is a floristic equilibrium line in the subtropical areas in China. Moreover, it is an important limit to the tropical elements. On the oth-er hand, it may be regarded as a useful reference index for the introduction of plants and deciding the physically training base for acclimatization.