Leaves of Taxus wallichiana Zucc. from NE and NW Himalayas were studied to determine the variation in anatomical characteristics of both regions. The present study revealed that the leaves of NE Himalayas were larger in size than that of NW Himalayas. Anatomically, the spongy parenchyma of selected sites (except Morsing) of NE Himalaya did not contain pigmented cells. The number of palisade layers, stomatal bands and stomatal density were greater in leaves of NE Himalayas. Also, palisade cell size and vascular bundle size were larger in leaves of NE Himalayas as compare to NW Himayalas. Statistically, there were significant differences in palisade cell size, stomatal density and diameter of vascular bundle among selected sites of both regions.