The chemical composition of differentiating xylem of Populus deltoides M. were investigated and compared with those from sapwood. The cell wall polysaccharides were extracted sequentially from a differentiating xylem and sugar composition was analyzed with G.L.C, H.P.L.C and gel chromatograpy. The pectin substance and hemicellulose are rich in the cell wall of differentiating xylem. The $H_2O$ extract polysaccharides from differentiating xylem were composed with xylose-glucose residues which seem to be xyloglucan and a pectin. The arabinogalactan and the mannan were extracted with $Na_2CO_3$ solution and also the xylan was extracted with KOH solution. Sugar composition of each fractions in gel filteration of purified $H_2O$ polysaccharide suggests that the xyloglucan can be extracted with $H_2O$ from differentiating xylem.