The purpose of this experiment was to illustrate the skin structure characteristics of neck,back and ab-dominal of Wandong Cattle in the histology method. The results showed that the skin of Wandong Cattle was con-tained in three parts(epidermis,dermis and subcutaneous tissue from outside - in,respectively). During these three positions,the skin of neck was the thickest and the skin of abdominal was the thinnest. Unlike the back derma,the distribution of collagenous fiber was in disorder in the neck and abdominal derma. Epidermis was di-vided into four layers from outside - in:lamina basalis,stratum spinosum,stratum granulosum and granular lay-er,respectively. Neck epidermis was the thickest among three positions. We found obviously subcutaneous tissue in abdominal and neck,however,it was hard to observe in back. Additionally,there were sebaceous glands, sweat glands,hair roots and hair follicle,ball top,muscle,blood vessels and nerves structures in the Wandong Cattle dermis. While sebaceous glands were enriched in back and abdominal,sweat glands were only largely ex-isted in back. In conclusion,the skin of the Wandong Cattle includes epidermis,dermis and subcutaneous tissue and the micro - structure of skin has the position - specific. From above all,the back skin of Wangdong Cattle is the most suitable for the leather tanning.