Abstract: Light and scanning electron microscopies were used to examine foliar epidermal characteristics of 11 species of Machilus distributed in Hong Kong. Most of these species had simple hairs. The stomatal apparatus is paracytic type with one or two subsidiary on both or either side of the guard cells. Three types of anticlinal walls of lower epidermal cells are recognized: straight, sinuolate or sinuate. Two types of the cuticular process types can be recognized based on their shapes. These epidermal characteristics are taxonomically helpful for the identification of some species with similar leaf morphology.