The morphology and structure of mature leaves of dioecious Podocarpus macrophyllus were observed by optical microscope, scanning electron microscope and transmission electron microscope. The results showed that there were obvious secondary sexual characteristics between male and female plants of P. macrophyllus. There were significant differences in 19 leaf traits, which were leaf length, leaf width, petiole length, stomatal width, length width of long cells in the upper epidermis, short cell length of upper epidermis, short cell width of lower epidermis, palisade tissue length, spongy tissue length, length and width of transfusion tissue, cuticle thickness of upper and lower epidermis, cell thickness of upper epidermis, vascular bundle thickness, leaf porosity, leaf tightness and mitochondrial width. There were also remarkable differences in four leaves micro-morphological characteristics such as waxy ornamentation on the upper epidermis, cuticle ornamentation of lower epidermis, and ornamentation and inner margin of outer stomatal ledge. The large and numerous stomata and well developed mesophyll, transfusion tissues and vascular tissues in female leaves indicated that the leaf structure of female plants was helpful to improve photosynthesis and other properties to meet reproductive needs. The dense mastoid structure on the leaf upper epidermis of male plants was conducive to dust retention, and the element content in leaf surface energy spectrum analysis was generally higher than that of female plants. The difference of leaf morphological structure between male and female trees is an adaptive strategy for the long-term evolution of P. macrophyllus.