The mature leaves of dioecious plant Podocarpus macrophyllus were studied. The differences of leaf morphology, microstructure and ultra microstructure between male and female plants were observed by light microscope, scanning electron microscope and transmission electron microscope, so as to make clear the adaptability of female and male leaves to environmental function in the process of evolution. The results showed that: (1) the leaves of female plants were larger than that of male plants, and there were significant differences in leaf length, leaf width and petiole length between them, but there were no significant differences in petiole thickness, leaf area, leaf volume, leaf mass, specific leaf weight (SLW) and ratio of area to volume (A/V). (2) The stomata of female plants were relatively large and dense, and the stomatal width of female plants was significantly larger than that of male plants. The width of long cells in upper epidermis and short cells in lower epidermis of female leaves were significantly larger than that of male leaves, but the length of long cells and short cells in upper epidermis of female leaves were significantly smaller than that of male leaves. (3) The thickness of palisade and sponge tissue, length and width of transport tissue, thickness of upper and lower cuticle, thickness of vascular bundle, cell tense ratio (CTR) and spongy ratio (SR) of female leaves were significantly larger than that of male leaves, while the thickness of lower epidermis of female leaves was significantly smaller than that of male leaves. However, there was no significant difference in the thickness of upper epidermis cells and the ratio of palisade to spongy tissue between male and female leaves. The palisade cells, chloroplasts and mitochondria of female plants were longer and thinner than that of male plants, and the width of mitochondria of female plants was significantly smaller than that of male plants. (4) There were remarkable differences between male and female plants in the four micro morphological characteristics, such as waxy ornamentation on the upper epidermis, cuticle ornamentation of lower epidermis, and ornamentation and inner margin of outer stomata ledge. (5) The analysis of waxy layer energy spectrum of leaf epidermis showed that there were 9 elements in female leaves, but only 8 elements in male leaves (lack of K element). The content of Si element in female leaves was higher than that in male leaves, while the contents of C, O, Na, Mg, Al, Ca and Au element in male leaves were higher than that in female ones. The results suggest that there were obvious secondary sexual characteristics between male and female plants of P. macrophyllus, and the leaf structure of female plants was helpful to improve the photosynthesis to meet reproductive needs. The difference of leaf morphological structure between male and female plants was the adaptive strategy for species reproduction in the longterm evolution of P. macrophyllus.