Abstract: Increasing interest in understanding tension stress generation in tension wood with fibres having a gelatinous layer (G-layer) has focused attention on the specific role of this layer. To distinguish its contribution from those of other wall layers, the G-layer of wood sections was isolated by ultrasonication. The aim of this study was to assess the effect of sectioning and of the ultrasonic treatment on the mesoporosity of tension wood using nitrogen adsorption–desorption analysis. The results showed that the process of isolating the G-layer using ultrasonication strongly affects its mesoporosity. Most damage was found to occur during sectioning rather than as a result of the 15-min ultrasonic treatment.