Abstract: Tracheary elements of rhizomes of 10 species of Deparioideae (Athyr iaceae) and three species of Diplazium Sw. from China were examined by scanning electron microscopy. The end walls of cells have the same morphological characteristics and structure as the lateral walls. The lateral walls contain perforation plates (multi-perforation plates ). According to the characteristics of perforation plates, tracheary elements of Deparioideae could be divided into five types: scalariform without dimorphic width perforation; scalariform with perforation pit dimorphism; reticulate plates; reticulate-scalariform plates; and coarse-pored perforation plates. According to the degree of pit membrane remnants, tracheary elements could also be divided into the following three types: intact pit membrane on part region; thread-like or web-like structure; and little or no pit membrane remnants. Tracheary elements in ferns and vessel elements in angiosperms have different morphology and transfer mechanisms. The identification of vessle elements and tracheids should depend on the fact that per foration plates exist on the end walls or lateral walls, rather than the presence of a pit membrane. So tracheary elements with perforation plates only on the end walls are vessel elements. Tracheids have end walls and lateral walls with the same morphological characteristics or structure, with perforation plates or not.From the present results, we considered that tracheary elements that conduct water and mineral in ferns and gymnosperm are tracheids. Tracheary elements of Triblemma (J. Sm.) Ching and Diplazium differ, so Triblemma can reasonably be transferred from Diplazium to Deparioideae. Athyriopsis Ching and Lunathyrium Koidz. might be more advanced, Dryoathyrium Ching might be relatively primitive in Deparioideae, and the systematic position of Triblemma should be between Athyriops is and Dryoathyrium Ching.