Xylem vessels and parenchyma cells perform functions such as water transport and nutrient storage in trees. However, they are highly variable in different trees. Therefore, this study aimed to explore the structural change patterns in vessels and parenchyma cells in the sapwood, transition wood, and heartwood of tree species with different degrees of evolution. The structural characteristics of the two types of cells in the sapwood, transitional wood, and heartwood were measured in six species with different levels of evolution, namely, Michelia macclurei Dandy, Cinnamomum camphora (L.) presl, Erythrophleum fordii Oliv, Melaleuca leucadendron L., Parashorea chinensis Wang Hsie and Tectona grandis L.F. The results showed that the more evolved species had larger earlywood vessel lumen diameters, thicker walls, and wider hydraulic diameters, as well as smaller latewood vessel densities, reflecting better water transport effectiveness and higher safety. From the sapwood to the transition wood and heartwood, the earlywood vessel lumen diameter of the more primitive species tended to be stable and then decrease, while that of the more evolved species gradually decreased. The latewood vessel density of the more primitive species tended to be stable and then increase, while that of the more evolved species tended to be stable. Additionally, the starch grains of the more primitive species were mainly distributed in the axial or ray parenchyma cells of the sapwood, while those of the more evolved species were abundantly distributed in the axial and ray parenchyma cells of the sapwood, and the distribution of the starch grains was reduced in the transition wood and heartwood. From the sapwood to the heartwood, the ray parenchyma cell fraction tended to be stable in the more primitive species, and tended to be stable before decreasing in the more evolved species. The pit density in the horizontal wall of the ray parenchyma cells tended to be stable and decrease in the more primitive species, while in the more evolved species it tended to be stable or decrease before stabilizing. Overall, trees’ vessels have gradually undergone the optimal selection of vessels during evolution, and the structural variation in the parenchyma cells contributes to their nutrient storage and transport.