Objectives : In order to distinguish morphological characteristics of trunk bark and root bark of Ulmus davidiana var. japonica (Rehder) Nakai and the trunk bark and root bark of Hemiptelea davidii Planchon were sampled and compared in terms of their external and internal features with flour states according to their medical use, through microscopic examination. Methods : The slice of the tested material made by paraffin section technique was colored with Safranine Malachite Green contrast methods, and the flour of it was mounted by the liquid made by the same ratio of each of glycerin, acetic acid, and water, and then observed and photographed by olymphus-BHT. Results : 1. Internal Features 1) A large parenchymatous cell was observed in the phloem of the slice of both trunk bark and root bark of Ulmi Cortex, However, both of the trunk bark and root bark of Hemipteleae Cortex did not have parenchymatous cell in the phloem; instead, stone cells including much square crystal of calcium oxalate were distributed around fiber bundle, and the parenchymatous cell included much druse crystal of calcium oxalate. 2) In both the Ulmi Cortex and Hemipteleae Cortex, rhytidome was observed in trunk bark, but not in root bark, but in the parenchymatous cell of the root bark of the Ulmi Cortex contained starch grain. 2. Flour States 1) In the flour of root bark of the Ulmi Cortex, a large parenchymatous cell was observed. However, in the flour of trunk bark and root bark of Hemipteleae Cortex, no parenchymatous eel was found; instead, stone cell including square crystal of calcium oxalate and druse crystal of calcium oxalate were observed. 2) There was no remarkable difference between the trunk bark and root bark of Hemipteleae Cortex. However, starch grain was contained in the parenchymatous cell of the root bark of Ulmi Cortex but not in the trunk bark of it. Conclusions : There were some morphological differences in external, internal, and flour parts of Ulmi Cortex and Hemipteleae Cortex. In particular, there was a morphological difference in flour states between the trunk bark and root bark of Ulmi Cortex, it is possible to use microscope to distinguish their flour states.