Leontice incerta Pall. is a perennial early-spring flowering plant of the Berberidaceae, which grows in the cold deserts and low hills in northern of the Tianshan Mountains, Xinjiang, China, which has ornamental value, feeding value and ecological value. In order to explore the sexual reproductive traits of this species and provide a theoretical basis for subsequent cultivation and breeding work, the megasporogenesis and microsporogenesis and development of female and male gametophytes of this species were observed by optical microscope and paraffin sectioning technique. The results show that: (1) Anthers of this species are tetradymous, and the wall of the anther consists of 5 layers of cells and develops into a basic type. The endothecium shows fibrous thickening in the later stage of development. The glandular tapetum has two or multiple nuclei. (2) Cytokinesis of the meiosis of microspore mother cells is simultaneous, the microspore tetrads are arranged in tetrahedral type. The wall of tetrads become thicker by the deposition of callose and when free microspores are formed, the callose wall is gradually dissolved. Mature pollen grains are mostly 2-cell type, occasionally 3-cell type. (3) The pistil of this species has a single carpel. The ovary has one chamber, and the ovules are anatropous with bitegmic and crassinucellate. The megaspore tetrad is arranged in a linear and eventually develops into a polygonum embryo sac with 7-cell and 8-nucleus. Synergids have well-developed funnel-shaped filiform apparatus. These features illustrate that the megasporogenesis and microsporogenesis and development of female and male gametophytes in L. incerta are normal, and no abortion was observed, showing more original developmental traits. The results enrich the embryological data of the Berberidaceae, and accumulate theoretical basis for the study of reproductive biology of this species and its related species.