AbstractThe plastic deformation of the microfibrils governs the formation and development of orientation, crystallization, and structural defects in polyacrylonitrile (PAN) fibers due to the flow‐fiber coupling effect during stretching process. In this study, we investigated the morphological changes of microfibrils in PAN fibers during wet‐fiber stretching using ultrathin section technology and electron microscopy observation. Their plastic deformation mechanism was also revealed. An interconnected network was formed and separated by the pore/voids during coagulation process. Stretching forces facilitated the plastic deformation of microfibrils, resulted in their elongation and orientation. Moreover, the inter‐fibril distance reduced and pore/void shape and dimensions were changed. The distinct response of microfibril elements under stretching force resulted in skin‐core structures within the fiber. Tensile strength increased from 27 to 382 MPa, while elongation at break decreased from 225% to 28%. Aligned microfibrils exhibited high tensile strength, whereas unoriented microfibrillar networks showed relatively high elongation properties. Additionally, we proposed a relationship between microfibril morphology changes and fiber mechanical properties.