Variation in microfibril angle (MFA) in the S2 of the tangent cell walls of resonance and non-resonance spruce wood (Picea abies [L.] Karst.) used in the manufacture of musical instruments was studied. MFA was measured directly after preliminary visualisation of microfibrils in the cell walls. In the tested samples the position of an annual ring in the samples had no significant influence on the MFA. In the resonance wood, MFA values were between two and three times smaller than in the non-resonance wood. In the resonance wood, the differences in the MFA between earlywood and latewood were smaller, and the MFA fluctuations were also smaller.