Some typical softwoods as well as ring and diffuse porous hardwood species were chosen. We tested various methods for the preparation and cutting of wood surfaces and we determined an optimal technique for preparing wood samples for observation on a Scanning Electron Microscope (SEM). The samples had been either dried, soaked in water and frozen, impregnated with paraffin, or simply with a moistened surface before they were cut. We analysed wood surfaces obtained by splitting, sawing, planning, grinding and cutting on a sliding microtome with a conventional or replaceable knife. Best results were obtained by cutting pre-moistened wood surface on a sliding microtome with a replaceable knife, and the surface additionally dusted with gold. The optimal method of preparation is technically not demanding or time consuming, and the obtained results satisfy all the needs for researching wood anatomy. Comparison of the light microscopy and SEM microscopy showed good comparability of techniques at smaller magnifications and a significant advantage of SEM in larger magnifications. With SEM good results were achieved even at magnitudes up to 8000 times. It was demonstrated that the use of the SEM opened new scope in the investigation of the wood structure and properties. In the framework of this thesis, guidelines for the optimal preparation of samples were prepared and theoretical and practical basis for further investigations of wood anatomy using SEM at the Department of wood science were provided.