Water transport from roots to shoots is a vital necessity in trees in order to sustain their photosynthetic activity and, hence, their physiological activity. The vascular tissue in charge is the woody body of root, stem and branches. In gymnosperm trees, like spruce trees (Picea abies (L.) Karst.), vascular tissue consists of tracheids: elongated, protoplast- free cells with a rigid cell wall that allow for axial water transport via their lumina. In order to analyze the over-all water transport capacity within one growth ring, time-consuming light microscopy analysis of the woody sample still is the conventional approach for calculating tracheid lumen area. In our investigations at the Imaging Beamline (IBL) operated by the Helmholtz-Zentrum Geesthacht (HZG) at PETRA III storage ring of the Deutsches Elektronen-Synchrotron DESY, Hamburg, we applied SRμCT on small wood samples of spruce trees in order to visualize and analyze size and formation of xylem elements and their respective lumina. The selected high-resolution phase-contrast technique makes full use of the novel 20 MPixel CMOS area detector developed within the cooperation of HZG and the Karlsruhe data by light microscopy analysis and, hence, prove, that μCT is a most appropriate method to gain valid information on xylem cell structure and tree water transport capacity.