The leaves of Polyalthia longifolia (Sonn.) Thw. Var. pendula (Annonaceae) are reported to have great medicinal value. The present investigation was therefore undertaken to determine the requisite pharmacognostic standards for evaluating the plant material. Pharmacognostic studies including examinations of macroscopic and microscopic characters, and powder analysis were determined on leaf of Polyalthia longifolia. The physiochemical properties such as loss on drying, total ash value, acid insoluble ash value, water soluble ash value, pH, boiling point, melting point and extractive values of leaf were carried out. The solubility of methanolic extract of leaves was carried out in various polar and nonpolar solvents. These studies provided crucial information for correct identification and standardization of this plant material.