Abstract: The morphological characteristics of gutta-containing cells in Eucommia ulmoides Oliv. could be seen clearly by using denaturalization technique, whole clearing technique and dissociation method. The gutta-containing cell is a kind of long and thin cell with two inflated ends. The gutta-containing cell with ramification could be seen frequently. Most of them have two branches, and rarely three branches. The distribution of gutta-containing cells in leaf blade and pericarp could be seen after using whole clearing technique. At the same time, the morphological index of the cells was measured.