The internal structure of three species of Alsophila collected in Formosa and Loochoo has been described here. The external feature and internal structure of Al. latebrosa (?) are alike to those of Al. Bongardiana, those of Al. podophylla to Al. Ogurae and those of Al. formosana to Al. acaulis. At the external side of the phloem of the stem stele, longitudinally and tangentially elongated cells are arranged in one layer. The stelar base of the adventitious bud found on the stem of Al. podophylla and Al. formosana has no communication with the stele of the stem, and is enclosed within the hypodermal layer of the latter. Author.