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Comparative wood anatomy of Actinodaphne angustifolia (Blume) Nees and A. obovata (Nees) Bl. were investigated to study (a) the anatomical features of both species and (b) the anatomical similarities and differences between two species. The present study showed that both species were similar in some anatomical features like diffuse porous wood, scalariform perforation plate, alternate inter-vessel pits, presence of septate fibres and oil/mucilage cells. They differed from each other in some anatomical characteristics like distinction of growth rings, types of parenchyma, types of rays and distribution of oil/mucilage cells. In addition, the quantitative anatomical characteristics like fibre diameter, fibre wall thickness, vessel length, vessel diameter, ray height and ray width also exhibited statistically significant differences between two species.