Abstract: In order to identify the macro and micro structural characteristics of Phoebe Zhennan and Phoebe bournei and the differences between them, and to provide reference basis for wood recognition and identification, the study of macro and anatomical structure characteristics of two kinds of wood was studied and compared. By using biological microscope, digital microscope and Image J image processing software, the macroscopic and anatomical structural characteristics of Phoebe zhennan and Phoebe bournei were observed and studied. The comparison results of macro structure showed that there were some differences in wood color and texture between them, but the other macroscopic characteristics had no significant differences. The comparision results of microstructure showed that there were relatively distinct differences in tangential diameter of vessel and wall thickness of vessel, and there were also relatively distinct differences in lumina diameter of wood fibre, wall thickness of wood fibre and wall cavity ratio of wood fibre, and there were also some differences in ray width （column number of cells）, other microscopic characteristics had no significant differences.