Abstract: Histogenesis of the newly formed bark and the variation in accumulation of starch grains after removal of tree-crown of Eucommia ulmoides Oliv. were observed. The tree in which the tree-crown was removed only formed incomplete bark after girdling, and eventually died after two months or later. The xylem usually reserved a great amount of starch and also presented a limited quantity of it in the new bark. However, the starch grains of the part of xylem that produced the new bark and that in the new bark ail disappeared at the time of death.