Larix kaempferi is a tree with a major economic impact and is processed in large quantity every year in Korea. This study was carried out to collect basic data for the reasonable use of Larix kaempferi and to investigate the relation between anatomical properties and modulus of rupture (MOR) for heartwood and sapwood. As the length of earlywood tracheid and the radial wall thickness of earlywood tracheid and latewood tracheid increased, the modulus of rupture (MOR) increased, but decreased with increasing microfibril angle. Statistical analysis by the stepwise regression technique shows that the main factors affecting the modulus of rupture (MOR) of heartwood are the microfibril angle and the radial wall thickness of latewood tracheid, while those affecting MOR of sapwood are the length of earlywood tracheid and the microfibril angle.