The storage scale leaf of Borassus flabellifer L. is analyzed to understand its structural and chemical properties. It is elongated, club-shaped, with a light brown fibrous sheath enclosing the light yellow coloured smooth scale leaf. The anatomical features include an outer fibrous layer, small inner epidermis, large parenchymatous ground tissue which has closed, collateral vascular bundles found to be scattered. Histochemical analysis is helpful in localizing the biochemical storage components and the major storage component was starch, minimal quantities of proteins and lipids are distributed in the scale leaf. Total ash (1.39%), acid insoluble ash (0.02%), water soluble extractive (13.53%), alcohol soluble extractive (0.82%) and moisture content (6.77%) are the physico-chemical properties evaluated. The results show low moisture content which indicates less microbial growth, low ash values indicate less inorganic content or foreign matter and high purity of sample. High extractive values indicate the good chemical constituents present in the storage scale leaf.