This paper deals wih the statistical comparation of measurements of tracheids from Pinus elliottii by two diferents technique, using normal microscopic methods. One of the technique consisted in measuring, the both length and the thickness wall of the same elements whereas by other technique was firts measured the lengths of several elements after was taken the thickness wall of them; the elements were not necessarily the same. Statistical analysis of variance and test F showed that the latter technique was corret and was easy tham the former. This point out that we could use this technique in our future study of measurement of xylem elements.