Tingia Halle, a representative genus of the Cathaysia Flora, has been studied for nearly 100 years, being a small heterosporous tree based on the gross morphology of Tingia unita. However, the systematic affinity of Tingia is uncertain. Now, a number of well-preserved fossils of T. unita from the Taiyuan Formation of Lower Permian in Wuda Coalfield, Wuhai City, Inner Mongolia facilitates an examination of wood anatomy. The stem anatomy of T. unita shows parenchymatous pith, endarch primary xylem, pycnoxylic secondary xylem, and cortex, typically a type of gymnosperm wood, which taken together with pteridophytic reproduction, certainly evidences that Tingia Halle is a progymnosperm. In addition, Tingia together with Paratingia provide strong evidence to link the Noeggerathiales with progymnosperms.