Negative changes in epicuticular waxes of Norway spruce (Piceu abies [L.] Karst.) needles were monitored in four localities differing in the degree of air pollution load. Samples of needles were analysed six month after their burst. Changes in the structure of epicuticular waxes were studied using a scanning electron microscope (SEM). Quantitative analyses of waxes in all the localities under study were also carried out. In air-polluted regions, considerable damage to the structure of epicuticular waxes was found already in the period after needle burst. Wax layers on needles were also diminished as compared with control samples coming from regions free of air pollution load. In the air-polluted regions, damage to epicuticular waxes increased with the increasing altitude of forest stands. Significant relationships were proved between the decrease in waxes and altitude in regions with high SO2 concentration. In regions of high air pollution load, degradation of wax structures on needles can occur already half a year after flushing the needles before the winter period.