Abstract: By observing and analyzing the leaves anatomical structure of Neem (Azadirachta india),it was found that Neem possessing the characters of xeromorphic structure,i.e.a) thick cuticle; b) a large amount of water storage parenchyma; c) flourishing palisade tissue; d)leave tissues forming tight; e) developed conducting tissue; f) thick epidermis and dense stomata; g)a lot of crystal cells.So Neem is belonging to drought resistant plants,which are adaptable to the dry and hot valley area in China.