Influence of gold- and carbon-coating on ToF-SIMS analysis of Cryptomeria japonica (Sugi) wood has been investigated to apply the samples after observing water distribution by cryo-scanning electron microscopy (cryo-SEM) or analyzing distribution of metal elements by SEM with energy dispersive X-ray spectrometer (SEM/EDX) to ToF-SIMS analysis to study the mechanism of heartwood formation of woody plants. The intensities of peaks at the m/z 285 ion in positive mode and the m/z 283 ion in negative mode from gold- and carbon-coated samples were compared with from those of non-coated samples. Those peaks were apparently attributable to ferruginol, a typical heartwood compounds in Sugi tree. From both gold- and non-coated samples, positive m/z 285 ions were generated. On the other hand, in negative mode, the intensity of m/z 283 ion was decreased after coating with gold. From carbon-coated samples, intensities of both positive m/z 285 ion and negative m/z 283 ion were decreased. These results suggest that the samples coated with gold for cryo-SEM could be applied to ToF-SIMS analysis directly to investigate the relation between water distribution and distribution of heartwood substances in heartwood-forming Sugi trees. However, non-coated samples should be used for SEM/EDX before analyzing by ToF-SIMS. (c) 2008 Elsevier B.V. All rights reserved.