We investigated the responses of photon-saturated photosynthesis rate (Psat) and its simultaneous acclimation of anatomy and nitrogen use patterns of current needles of Korean pine (Pinus koraiensis) seedlings grown under factorial combinations of two nitrogen levels and irradiances. Although N supply resulted in a significant increase of N content in needles under both irradiances, the increase of P sat tended to be suppressed only in shade (S). The significant increase of P sat in full sunlight (O) was associated with the increase of ribulose-1,5-bisphosphate carboxylase/oxygenase (RuBPCO) and chlorophyll (Chl) contents. In contrast, small increase of Chl content and no increase of RuBPCO content were found in S (90 % cut of full irradiance), which would result in a small increase of Psat. This result suggests that extra N is stocked in needles under shade for the growth in next season. With N supply, a significant decrease of specific leaf area (SLA) was detected only in O. This decrease of SLA was due to the increase of density of needle. Furthermore, the increase of needle density was not due to the increased number and size of mesophyll cells, but the increased density of each mesophyll cell. Therefore, although SLA changed in O, the change did not involve anatomical adaptation to use increased N effectively, at least observable by light microscopy. Hence, even though the SLA would change, N deposition will improve the photosynthetic capacity of Korean pine seedlings, not through the development of needle anatomy but through improvement of the allocation of N in both irradiances. and K. Makoto, T. Koike.