冷杉屬常綠針葉喬木，臺灣特有種。灰褐色樹皮，常呈鱗片狀剝落。闊線形的扁平針葉，二列排列，先端圓鈍而呈凹入狀；葉表面綠色有光澤；葉背有龍骨狀突起，有2條白色的氣孔帶與1條側生的樹脂溝。雌雄同株。雄花圓柱形，腋生而呈紅褐色，雄蕊多數；雌花為長橢圓形，由多數的鱗苞所組成。花期5~6月。果為直立毬果，呈長橢圓形，成熟時為紫褐色。種子也是長橢圓形或卵狀長橢圓形，有很薄的翅。

An evergreen coniferous tree in the genus Abies, endemic to Taiwan. Bark gray-brown, often exfoliated in scales. Broad linear flat needles arranged in two rows, apex round and concave; the upper surface is green and shiny while the underside has keel-like protuberances with 2 white stomata and 1 lateral resin groove. Monoecious, male flowers cylindrical, axillary and reddish-brown, and stamens many; female flowers oblong, consisting of many scales. Flowering from May to June. The fruit is an upright cone, oblong-shaped, mature purple-brown. The seeds are also oblong or oval-ovate, with thin wings.

喜冷涼、陽光充足的生長環境，在臺灣僅有如玉山、合歡山、雪山等高山地區生長。以種子、扦插繁殖。

The plant grows well in cold and sunny environment and are only found in alpine regions in Taiwan such as Yushan, Hehuanshan, and Snow Mountain. Reproduced by seeds and cuttings.

木材呈淡黃色，沒有邊材與心材的區分，質地輕軟，是良好的建築用材之一。可以做為製造紙漿的原料。毬果可作裝飾品。樹幹可入藥。

The wood is pale yellow and hard to differentiate sapwood and heartwood by color. Prized for the light and soft texture, the wood is a premium building material, also raw material for pulp production. The cones can be used as decorative objects and the trunk has medicinal properties.