Trees are complicated and important organisms in forest ecosystem. They are both carbon stocks and carbon source. In order to give full play to the role of wood carbon sequestration, this paper discussed the relationship of wood structural features and wood carbon sequestration at micro-level. It shows that wood carbon sequestration can be synthetically reflected by vessel, tracheid/xylon, wood rays, intercellular canal, xylem parenchyma and so on. The rate of cell wall and wood carbon sequestration is the relationship of direct proportional function. Micro-structural characteristics of wood can reflect wood carbon sequestration of forest ecosystems, as well as have a practical guide to enhance carbon storage of wood.