Comparative research of the cell organization of mesophyll in the needles of Pseudotsuga menziesii and 2 Abies species was carried out. Basic spatial shapes of assimilatory cells are distinguished. The system of the mesophyll cell arrangement within leaf space is described. Characteristic features in the structure of needle mesophyll in Pseudotsuga menziesii and 2 Abies species are revealed. It is shown, that at Abies concolor and A. sibirica needles chlorenchyma consists of large cells of the simple form, in mesophyll of leaves Pseudotsuga menziesii often enough there are the cells of complex cellular and cellular-spongy form consisting mainly from two, is much rarer – from 3–4 sections.Key words: Pinaceae, Pseudotsuga, Abies, needles, mesophyll, cellular cells, structural organization of mesophyll.