Abstract: At present, there are many Memecylon ligustrifolium in the market to pretend to be Aquilaria sinensis, and it is necessary to compare the anatomical structure of the two woods to provide theoretical basis for timber identification. This paper uses wood anatomical methods to compare anatomical research on two wood macrostructure and microstructure. Results showed that, the weight, density and hardness of Aquilaria sinensis are obviously less than Memecylon ligustrifolium. the texture of Aquilaria sinensis is straight and Memecylon ligustrifolium is oblique. On the microstructure , Aquilaria sinensis Vessels in radial multiples and Vessel clusters common, and Memecylon ligustrifolium Vessels exclusively solitary; Aquilaria sinensis Rays exclusively uniseriate while Memecylon ligustrifolium have obvious larger rays. Combined with non-anatomical features, it can be effectively distinguished by these characteristic differences that Aquilaria sinensis and Memecylon ligustrifolium have.