Abstract: According to the relevant theory of finite element and structural mechanics, a structure mode of 12 levers hexagon truss model was built to simulate the cellular structure. Six outer levers in hexagon truss model were applied to simulate the cell wall pressure and 6 inner levers to simulate the cell internal pressure. So a single cell stress model was established to analyze its stress. Model results showed that when the size of the force acting on the node reached the unit force, the minimum tensile stress of the bar element was bigger than the tensile strength of the wood grain. According to the structural characteristics of the cell wall, in this paper the bar element tensile stress was compared with the tradition calculations cutting stress. If the tensile strength parallel to grain was used as the criteria to test the rupture failure of cell, the softwood cells disruption force could be obtained. Using Larix gmelinii sawdust as the test material to process superfine wood flour, the model results of the experiment showed that analysis structure of cell micromechanics with the method of finite element and structural mechanics was feasible. It proved that the softwood cells could be disrupted under certain cutting force.