In this paper, Ginkgo leaves are reported for the first time from the Oligocene. The fossil leaves, with well-preserved cuticle, were collected from Taipingchuan section of Baoquanling Formation of Tangyuan County, Heilongjiang Province. The leaf is hypostomatic. In the upper cuticle, the anticlinal walls of epidermal cells are straight, and the periclinal walls are flat. In the lower cuticle, plenty of stomata randomly distribute in the intercoastal zone, forming the stomatal zone with a stomatal density of about 117 per mm². The stomatal complexes are monocyclic; the guard cells are sunken below the surface and the lateral subsidiary cells are strongly cutinized, forming papillae extending towards the stomatal pit. The gross morphology and microscopic characteristics of the present material are generally comparable with those of Ginkgo adiantoides (Ung.) Heer emend. Florin (auctorum multorum) widely distributed in the North Hemisphere in the Paleogene. The present Oligocene Ginkgo represents the youngest fossil record of the genus so far known in China.