Abstract The cellulose microfibrile angles /MFA/ in tracheids of spruce wood were observed using the polarization microscope treatment. For the wood samples tested, the modulus of elasticity in compression strain was performed. The close dependency of the MFA values on to the parameters of modulus of elasticity was established. The portion of early wood and late wood of each of the annual growth rings was determined using the stereomicroscope, even the content of the cell wall thicknesses was determined using the optical microscope. The dependency of the late wood ratio in the cross section including only the content of the cell wall in the annual growth ring of spruce on to the stiffness parameters was established.