Abstract: Different opinions on the morphological theories with the author of the 《Outline of Spermatophyta Classification》 (《Acta Scientiasum Naturalium Universities Sunyatseni》 No. 1 1986 p 1-13)^[5] are explained in the following six aspects:1. The classification of Spermatophyta The author of the 《outline》 mistook himself as the first person tocancel Gymnospermae and Angiospermae, two units of classification underSpermatophyta. This paper demonstrated that the cancellation was firstproposed by Foster and Jifford Jr (1974)^[7]. 2. Gymnosperm and angiosperm Coniferae was thought to be the only real Gymnosprem in the 《Outline》, but, in this paper, all seed plants except angiosperm were considered gymnosperm. 3. Flower, Solitary flower and iuflorescence The 《outline》 upholded the points of view of Engler (1926), instead this paper was for that of Eamas (1961)^[8]. 4. Megasporangium, ovule and embryo sac These three were considered the same in the 《outline》 but great diffe-rences in morphological characters among them were described in thispaper. 5. Megasporophyll, carpel and fruits The author of 《outline》 considered that megasporophyll of gymospermcould also be called "carpel" and all modern seed plants except Coniferaehave fruits. Different opinion was stated in this paper which supportedthe points of view of Foster and Jifford Jr. (1974)^[7]. 6. The origins of seed plants and flowering plants The origin of seed planss was not mentioned and what was only stressedin the 《outline》 was that flowering plants could only be originated fromprimitive seed plants with heterosporous and sporophyll. The author ofthis paper supported the points of view of Namboodiri and Beck (1968), on the origin of seed plants. Essential distinotions between heterosporous of Spermatophyta and Pteredophyta were added for the origin of flowering plants.