The variation of the longitudinal Young's modulus with mean cellulose microfibril angle of the wood substance of the earlywood of a softwood has been determined from small clear samples. The longitudinal Young's modulus falls steeply as the angle between the longitudinal axis and the mean microfibril direction in the cell walls increases. The variation has been explained in both form and magnitude by applying the elastic theory of a fibre composite material with distributed fibre directions to a model of the experimental material. It confirms the two phase concepts of the plant cell wall, as far as the elastic properties are concerned, of rigid crystalline microfibrils embedded in an isotropic matrix of amorphous and paracrystalline materials.