With Optical microscope and scanning electron microscope (SEM), the study carried out on the morphological and structural traits of the development process of Podocarpus macrophyllus male cones, microspores and gametophytes, so as to reveal the microsporogenesis and the development law of male gametophyte, and provide embryological evidence for the reproduction and cross combination of P. macrophyllus. Results showed that: (1) the male cone of P. macrophyllus differentiates in July each year, and the pollen maturation was in May of the following year. In this period of time, the male cone had developed from single oval to two or three adnate catkins. Microspore leaves spirally grew on cylindrical inflorescence axis, and two microsporangiums coalesced at the base of abaxial surface of each microspore leaf. (2) During the development of microsporangium wall, epidermis, endothecium, middle layer and tapetum appeared from outside to inside, and each of them composed of one layer of thinwalled cells. Before shedding, the latter two were decomposed and absorbed. (3) There were differences in the development time of sporogenous cells in the same microsporangium, and the tetrad that formed after the meiosis of the microspore mother cell had two types of arrangement: tetrahedral and decussate types. Mature male gametophyte comprised germ cells and pollen tube cells, and the first and second prothallial cells that appear during development had resolved and disappeared. (4) Electroscope images showed that the pollen grains of P. macrophyllus are typical pinetype pollens with one air sac on each side and a germinal furrow on the far pole surface and the surface of pollen was textured or wrinkled. These results may provide an embryological basis for the reproduction and hybrid combination.