Abstract: This paper is to study the comparative anatomy on leaves of 12 species and one subspecies.The result is:(1) The anatomical structure of leaves in Magnolia is different from that of Parakmeria,the latter has a large amount of tannin cells in their palisade tissue,which is in accordance with Liu Yuhu's theory of foundation of Parakmeria;(2)There is a kind of structure similar to "wrist" in the epidermical hairs of M. officinalis ssp.biloba and M.officinalis,but the number of cells from the hair base to the "wrist" is different,the former has 2 to 3 cells,while the latter has only one;(3) There is also difference between species in the thickness of leaves,the percentage of palisade tissue and spongy tissue,epidermical hairs,the size and distribusive density of oil cells and etc.,which can provide experimental basis on leaf anatomy for differentiating species.