An experiment was conducted to observe the anatomical structures of branches and leaves of Tilia amurensis at different latitudes in northeast China under optical microscope using the paraffin-section method. Results show that there are differences in every anatomical structure of branches and leaves of T. amurensis from different latitudes. Thickness of upper and lower epidermis of leaves, width of xylem and phloem of annual and biennial branches, ratio of late wood to early wood, periderm thickness of biennial branches, and length of xylem ray present decreasing trends with latitude ascending; while ratio of palisade tissue to spongy tissue, epidermis thickness of annual branches, and cortex thickness of biennial branches show unobvious variations with latitude increasing.