In order to determine the relationships between the leaf anatomical structures and drought resistance, some important attributes of leaf anatomical structure, were compared between Salix gordejevii growing on different sand dunes and Salix microstachya var. bordensis growing on the lowlands between dunes. The attributes compared were: thickness of leaf, size of epidermal cell, size of palisade tissue cell, cell density of the first layer of palisade tissue, thickness of epidermal cell wall and cuticle, and thickness of midrib of the plants. Analysis of variance showed that these important attributes were significantly different (α<0.05) between the two plants. In comparison with the leaves of Salix microstachya var. bordensis, the leaves of Salix gordejevii, under all the observed habitats, were thicker with total-palisade type, identical face leaf and thicken epidermis cell wall with cuticle. The results also showed that the sequence of drought resistance is in the order of Salix gordejevii on the drifting sand dune, Salix gordejevii on the semi-fixed sand dune, Salix gordejevii on the fixed sand dune and Salix microstachya var. bordensis.