Starch and TSS (total soluble sugar) status in rubber tree was investigated to assess carbohydrate reserve related to tapping system. RRIM 600 clone were studied for three years in Chachoengsao Rubber Research Center (CRRC-RRIT-DOA). Trees were tapped using 1/2S d/2 (control), 1/2S d/3.ET 2.5%, 8/y and the DCA system (double-cut alternative tapping system). Bark and wood tissue were collected in October 2002 (period of high rainfall and high latex production) at various positions along trunks and were analyzed using starch enzymatic analysis technique. Together with a higher production of latex, DCA system had higher content in both starch and SS in wood. In bark, SS was also higher in DCA, whereas starch was not different among treatments. Despite an overall decreasing bottom-up gradient in starch content in wood, distribution patterns were affected by the position of tapping cuts. There was often a decrease in starch content in both wood and bark within the bark regeneration area, i.e. the area which have been already tapped.