The article gives the results of an observation on the differentiation of Magnolia denudata buds. In Huaining County, Anhui Province, differentiation of the buds starts at the beginning of May. By the end of June the differentiation of various parts of the flower is completed. The process takes about 50 days. The differentiation of buds goes on at a fairly fast speed and in a fairly uniform way. Based on the results of the observation, the authors advise that application of fertilizer, especially the top application should not be late. The beginning of March is a very important time for the development of buds in length and size, and for the final harvest as well. The proper time to pick the flower buds comes when they are fully developed before the perianth appears.