The general, macroscopic and microscopic characteristics of the wood of Acacia ibirocayensis Marchiori, a small shrub native to the west of Rio Grande do Sul are described. The anatomical structure shows very short vascular elements, simple perforation plates, alternating and ornate intervessel pits, paratracheal parenchyma in irregular bands, homogeneous rays and non-septate libriform fibers. The anatomical structure is analyzed, being considered the characters of taxonomic, phylogenetic and ecophysiological value.