Five specimens that contained a continuous gradient of wood, from normal to tension wood regions, were collected from an inclined yellow poplar (Liriodendron tulipifera), and the released strain of tensile growth stress was quantified. Ultraviolet (UV) microspectrophotometry was used to examine the relationship between lignin distribution in the cell wall and the intensity of tensile growth stress. The UV absorption of the secondary wall and the cell corner middle lamella decreased with increasing tensile released strain (i.e., tensile growth stress). The UV absorption in the compound middle lamella region remained virtually constant, irrespective of the tensile released strain. The absorption maximum (λmax) remained virtually constant in the secondary wall, the cell corner middle lamella, and the compound middle lamella region at 273–274, 277–278, and 275–278 nm respectively, irrespective of the tensile released strain. The ratios of the UV absorbance at 280 to 260 nm and 280 to 273 nm of the secondary wall decreased with increasing tensile released strain. The ratios in the cell corner and compound middle lamella region remained constant, irrespective of the tensile released strain. The lignin content of the secondary wall decreased, while the syringyl/guaiacyl ratio increased with increasing tensile released strain. Gelatinous fibers were not observed in the tension wood regions, but the secondary wall became gelatinous-layer-like, i.e., the lignin content and microfibrillar angle decreased and the cellulose content increased. A definite gelatinous layer seems to be important for generating greater tensile growth stress. It is concluded that a decrease in lignin and an increase in cellulose microfibrils parallel to the fiber axis in the secondary wall are necessary to produce large tensile growth stress.