A new species of gymnospermous fossil wood, Protophyllocladoxylon jingyuanense sp. nov., is described from the lower part of the Tsingyuan Formation (Serpukhovian/Late Mississippian), near the coal mine of Ciyao, Gansu, northwestern China. The specimen is preserved only in silicified secondary xylem, while growth rings are absent. Pits in radial tracheidal walls are araucaroid in type, uniseriate, occasionally biseriate. Xylem rays are homogeneous, uniseriate, occasionally biseriate. Cross-field pits are simple, large, one to two in number. Axial parenchyma is absent. The anatomical characters and geographic distribution of Protophyllocladoxylon woods through geological ages are documented. Those species with axial parenchyma and without growth rings live in warm climate, whereas the species without axial parenchyma and with growth rings are present either in warm or cool climate. The ideal living climate for Protophyllocladoxylon woods is warm and wet. Our new species, as a fossil wood of Early Carboniferous, is likely the earliest known species of Protophyllocladoxylon.