Eugenia luschnathiana (O.Berg) Klotzsch ex B.D.Jacks. (Myrtaceae) species, commonly known as pitomba-da-baía, occurs in Restinga region in the state of Ceara and has medicinal potential. The present study aimed to characterize the anatomy of E. luschnathiana leaves in the rainy and dry seasons, as well as in the sun and shade in the Restinga region of Ceara, aiming to generate useful information to understand the adaptive value of morphoanatomic responses to the natural conditions of occurrence of the species. Collections were performed at the State Botanical Park of Ceara, and leaves were completely expanded and fixed in FAA70, being replaced by 70% ethanol after 24 h. Samples were submitted to standard plant anatomy methodologies in order to qualitatively and quantitatively analyze the leaf blade and petiole structures. As a result, there were differences among sun and shade leaves, rain and dry. In relation to luminosity, most determinations were higher in sun leaves: trichome density and frequency; trichome scar frequency; stomatal frequency, stomatal index, length, width and area of stomata; thickness of leaf blade, mesophyll, cuticle, epidermis, palisade and spongy parenchyma; length and width of the central vein, area of the central vein vascular bundle, number of secretory cavities in the central vein; length and width of the petiole, area of the petiole vascular bundle; amount and area of secretory cavities in the petiole. In shade leaves, only the number of druses in the central vein and petiole were larger. Regarding seasonality, all determinations were higher in the rainy season, except for the length and width of the central vein; number of druses in the central vein and petiole; length of the petiole, area of the vascular bundle and secretory cavities of the petiole. Therefore, it could be concluded that E. luschnathiana has great acclimative capacity to conditions of intense luminosity and periods of water deficit.