Abstract: It was observed anatomically that, abieninic resin ducts are distributed mainly in the cortex of bark and the needles. Those in the cortex connect to each other to form networks the resin inside could be collected by tapping. According to the openion of the authors resin ducts in the cortex are formed due to the enlargement of intercellular space amongst parenchymatous cells and disorganization of the gigantic parenchymatous cells. The external factors influencing resin formation are also investigated.