Abstract: The leaf form and structure of Polyalthia were comparatively studied with the help of scanning electron microscope,epidermal maceration and paraffin section method.The results showed that sufficient anatomical differences exist to separate from each other of Polyalthia.The main distinguishing anatomical feathers among species are the shape of epidermal cells,stomatal apparatus,epidermal hair,the crystal type in epidermal cells,the distributive position of oil cells in mesophyll,the cell layers of palisade tissue,the ratio of palisade tissue to spongy tissue,and the characteristics of vascular system in the midrib of leaves.