Abstract: This paper reports a comparative anatomical study of the secondary xyl em of Liriodendron chinense Sarg. growing in lat 23°～32°N. A detailed description is given of the characteristics of the secondary xylem in L. chinense Sarg.,including vessel element and fibre lengths, diameters, wall ticknesses, the number of bars of perforation plate,the density of versels,the height, width and density of rays,and ratio of uniseriate rays.It is shown that with the increase of latitude, vessel elements and fibres become thinner and shorter, vessel and fibre walls become thinner in early wood and late wood,the number of bars of perforation plate decreases, rays become shorter and narrower, the ratio of uniseriate rays and the density of rays increase in secondary xylem.