Vesicular–arbuscular (VA) mycorrhizas are described from anatomically preserved roots of the Middle Eocene taxodiaceous conifer Metasequoia milleri, and compared to those of the living species M. glyptostroboides. Virtually identical VA mycorrhizal structures occur in the root cortex of both species, where they conform to the Paris-type. Coiled hyphae are most common within cells of the inner cortical region, and these produce numerous, highly branched arbuscules. Close similarity of fungal position and structure within roots of the living and fossil Metasequoia species demonstrates that modern Paris-type VA mycorrhizal associations characterized taxodiaceous conifers by the early Tertiary.