This research was conducted to investigate the morphological characteristics of fine fibers produced during beating process of high yield pulp treated with ozone and the distribution of lignin in the produced fine fibers. Thermomechanical(TMP) pulp and chemithermomechanical(CTMP) pulp of spruce and CTMP of white birch were beaten to reach 200$mell$ CSF, and then the fine fibers were observed using ultraviolet microscope. The fine fibers produced from TMP and CTMP of spruce using treated with ozone for 15 minutes were fragments of fiber surfaces or cell corners, and most of them contained lignin. However, lignin was not observed in the fibers after 15 minutes of ozone treatment. The fine fibers produced from CTMP of white birch were broken pieces or fragments of fiber surfaces or cell corners. The lignin was observed in the fibers until 5min of ozone treatment but no lignin was observed after 5 minutes of ozone treatment. Different morphological characteristics of TMP and CTMP explained both the different morphological characteristics and the distribution of lignin observed in the fine fibers produced from the beating process of TMP and CTMP treated with ozone.