A comparative study on the structure of wood and charcoals was examined by scanning electron microscopy. Four species as Quercus variabilis $B_LUME$, Quercus mongozica $F_ISCH$ , Fraxinus rhynchcphylla $H_ANCE$ and Prunus sargentii $R_EHDER$ were used for this experiment. Cell dimensions of charcoals showed more higher shrinkage than those of wood. Shape of vessels was slightly changed due to become smaller in tangential diameter. Therefore, it was considered that the decrease of charcoal yield was caused by decrease of cell dimensions as well as loss of wood components.