Leaf epidermal studies of three species of Euphorbia in Akwa Ibom State are described. The mature stomata were paracytic, staurocytic, anisocytic, anomocytic, laterocytic and brachyparacytic stomata. The paracytic stomata was the commonest. Abnormalities notice here include vertical and parallel contiguous stomata, stomata with one guard cell, unopened stomatal pore, one subsidiary cell shared by two stomata variously orientated. Parallel and vertical contiguous stomata were distributed on both surfaces of E. hirta and E. heterophylla but absent in E. milli. Leaves are amphistomatic in E. hirta and E. heterophylla, but hypostomatic in E. milli. Uniseriate non-glandular trichomes were distributed on both surfaces of E. hirta and E. heterophylla but absent in E. milli. Other systematically useful characters are stomata index, guard cell area and the shape of the anticlinal cell walls can also be used for distinguishing the species.