Abstract: The present paper contributes a knowledge of the wood structure of Tsoongiodendron odorum Chun, a new monotypic genus of the family Magnoliaceae. The anatomical features of this wood are described as follows. Wood diffuse-porous; pores 53–80 per sq. mm., solitary or multiple in radial groups of 2–3 (may up to 7), pore clusters also occured but rare, more or less angular in shape; vessel perforations scaraliform, with 1–8 bars, generally 2–3 or 4, intervascular pittings scaraliform, fine spiral thickenings also present, vessel segments 650–1020 μ, generally 1500 μ long; wood rays of heterogeneous type IIB rarely IIA with 1, sometimes 2–3 rows of upright cells on both margins, oil cells present in some occasion, uniseriate rays 3–9 cells, 135–270 μ, generally about 7 cells, 185 μ high, the multiseriate rays up to 7 cells, 65 μ, generally 2–3 cells, 45 μ wide and 14–32 cells 415–830 μ, generally about 28 cells, 621 μ in height; fiber tracheids 650-2000 μ, generally 1500 μ long; wood parenchyma terminal, narrow banded (2–3 cells wide), rarely in paratracheal scanty. The present work agrees with that Prof. Chun (1963) claimed that the affinity of this genus lies closer to the genera Michelia and Talauma macromorphologically, but so far as the wood structures are concerned, the present genus is quite similar to Michelia and less similar to Talauma.