Abstract: The distribution, morphology and structure of nectary of a new cotton species named allotetraploid Gossypium arboreum bickii which was bred artificially in Shanxi Agricultural University are studied by using the technology of tissue section through Light Scanning Electron Microscope(SEM) and Transmission Electron Microscope(TEM).Results show that nectaries are distributed in both leaves and flowers, moreover, the structure of all nectaries are similar which are generally composed of secretory cell, stalk cell, foot cell, and subgland; the organelles appear abundant in the cell of nectary tissue, such as mitochondrions, ribosomes and endoplasmic reticula, and big and clear nucleus and nucleolus, showing that there are many active and vigorous metabolism in nectary tissue.