It has been suggested that the Klason method overestimates the lignin content of non-wood tissues of plants. To evaluate the effect of preextraction treatments on lignin determination in leaves, nine kinds of preextraction treatment were applied to ginkgo leaves and zelkova leaves. The apparent lignin contents (lignin determination by the Klason method) of ginkgo and zelkova leaves without pre-extraction treatments were 30.7% and 42.6%, respectively. After the various pre-extraction treatments, the apparent lignin contents were still high. On the other hand, the yield of nitrobenzene oxidation products (NPs) per apparent lignin content was maintained at a very low level before and after preextraction treatments (maximum value was 6% for ginkgo leaf and 11% for zelkova leaf after extraction treatment) compared with the value from wood (25 to 60%). These results suggested that the Klason method overestimates the lignin content of leaves even after the pre-extraction treatments examined in this study. In addition, a considerable part of the sample from which NPs or neutral sugars originate was lost during these pre-extraction stages. These results implied that some parts of the cell wall components were also removed by these pre-extraction treatments.