The chemical composition of the differentiating xylem of Populus deltoides M. was investigated and compared with that of sapwood. The cell wall polysaccharides were extracted sequentially from adifferentiating xylem and fractionated with gel chromatography. The sugar composition of each fraction was analyzed with G..C and H.P.L.C. The cell wall of the differentiating xylem is rich with the pectin substance and hemicellulose compared with that of sapwood. The water-extracted polysaccharides from the differentiating xylem were composed mainly of xylose and glucose residues. The sugar composition of some of the fractions in the gel filtration of purified $H_{2}O$ polysaccharide suggest that xyloglucan was extracted with $H_{2}O$ from differentiating xylem. Also, we can supposed that the purified $H_{2}O$ polysaccharide might be xyloglucan from the spectrometric data(IR and NMR) of purified $H_{2}O$ polysaccharide.