The basic morpho-anatomical characters of Acalypha indica L. & Micrococca mercurialis (L.) Benth. were compared to distinguish their macro and micro characteristic features. The difference in the morphological traits such as leaf shape, leaf margin, petiole length, leaf and flower arrangement and fruit type and anatomical features such as epidermal cell shape, type of trichomes, number and distribution of vascular bundles, cellular inclusions etc. were inferred between A. indica and M. mercurialis. The observations found in the present study can be used in the identification, delimitation and classification of these two species as well as, as a tool for the development of regulatory documents in the studies of raw drug materials identification.