Tracheid characteristics and physical mechanics properties of Pinus massoniana were measured and their specific rele-vance were analyzed to understand the relationship among these indexes. The results showed that the correlation between length to width ratio and wall thickness to lumen ratio, and length to width ratio and flexibility coefficient was significant or extremely signifi-cant in the 1-14 ring segment, however, in 15-22 ring segment, the correlation did not reach a significant level. The correlation be-tween the wall thickness to lumen ratio and flexibility coefficient was extremely significant in the whole ring segments. The correlation between physical and mechanical properties was extremely significant. Among them, the bending strength had a little correlation with other indexes and no correlation with impact toughness. The correlation between tracheid characteristics and physical mechanics properties was extremely significant, and the Pearson coefficient of the wall thickness to lumen ratio was the highest one. According to the correlation relationships, physical and mechanical properties as the dependent variables, tracheid characteristics which have considered annual ring and latewood percentage as the independent variables, ternary cubic models were derived. The highest fitting degree was compression strength as the R2 was 0.717 while the lowest one was bending strength as the R2 was 0.362. The least rela-tive error between measured value and predicted value was the density while the biggest one was the bending strength since the spe-cific error value was 7.59% and 37.63% respectively. According to the regression model, some wood properties can be predicted by the tracheid characteristics.