The paper investigated the effect of intermittent flood upon the tracheid formation, microfibrilar angles of Taxodium ascendens. The results are as follows: longer tracheid lengths, larger tracheid diameters, thicker tracheid walls, larger microfibrilar angles of wood without intermittent flood are characteristics of wood. The Ttest values indicated that the tracheid width in tangential direction and microfibrilar angle are of no significant differences between wood with intermittent flood and that without intermittent flood, there are significant variances in the other.