Using a technique developed by the authors, an examination by electron microscopy of coniferous wood tracheids has shown that the secondary alterations in the texture of the cell wall layers during drying play an important role in fibre-to fibre bonding. Differences between late wood and early wood are indicated, together with the typical behaviour of each of the cell wall layers in such bonding. The effects of beating, of drying a sheet of paper and reforming it from the disintegrated pulp are dealt with, particularly regarding their influence on sheet strength.