Comparative morphology of winter buds of 16 species of gymnosperms which belong to six families and 13 genera was investigated. All the species examined excet taxaceae had bracts and ovuliferous scales in female buds, and the bract was fused with ovuliferous scale in various degrees. Comparison of the modern conifers with fossil ones in the position of ovule and structure of bract-scale complex suggested that Taxaceae should be placed in Coniferales, rather than treating as a distinct order. The disposition of bract surrounding the ovules of Cephalotaxus and Torreya indicated that the origin of ovules had separate evolutionary line in spite of similar structure of female bud. The shape of microsporophyll in male bud was diverse among the species. The dehiscence of microsporangium was transverse in Abies and Tsuga, while longitudinal in other species. Descriptions and key to the species based on bud morphology were provided.