This paper studied the eco-anatomical characteristics of Sorphora davidii leaves at the elevations of 1,650, 1,750, 1,850 and 1,950 m in the upper reaches of Minjiang River dry valley. The indices investigated were leaf length (LL), leaf width (LW), LL/ LW, leaf area, leaf thickness, leaf epidermal thickness, leaf palisade mesophyll thickness (P), leaf spongy mesophyll thickness (S), P/S, leaf cutin membrane thickness, leaf stomatal density and area, leaf epidermis cell density and area, and leaf pubescence length and density. The results showed that the leaves of S. davidii were elliptic, with an area 0.144 approximately 0.208 cm2 and a thickness 171.58 approximately 195.83 microm. The mesophyll was significantly differentiated into palisade and spongy. The thickness of palisade mesophyll was 69.83 approximately 82.42 microm, that of spongy mesophyll was 62.00 approximately 80.67 microm, and P/S was 1.14 approximately 1.01. Upper epidermal thickness was 14.03 approximately 15.33 microm, while lower epidermal thickness was 13.88 approximately 16.17 microm. The stomatal density, stomatal area, epidermis cell density, epidermis cell area, pubescence length, and pubescence density were 13.71 approximately 15.02 mm(-2), 249.86 approximately 280.43 microm2, 160.54 approximately 178.43 mm(-2), 557.43 approximately 626.85 microm2, 186.51 approximately 260.99 microm, and 18.29 approximately 32.27 mm(-2), respectively. With increasing elevation, the leaf area, leaf thickness, palisade mesophyll thickness, spongy mesophyll thickness, stomatal area, epidermis cell area and pubescence density were increased, while cutin membrane thickness, epidermis cell density, pubescence length, and stomatal density were decreased. There was no significant difference in LL/LW, P/S, epidermal thickness and stomatal density along the elevation gradient.