In the flagged crown, which is asymmetric growth formed by severe stresses during winter in alpine regions, needles of evergreen conifers often became brown and died in early spring, but did not in a cushion-shaped crown. Needle browning and death is thought to occur by increasing transpiration due to a thinner cuticle or mechanical damage to the cuticle by wind-born snow and ice particles. To confirm whether the needle browning and death in the flagged crown of Abies mariesii Mast., in the alpine region of Japan conform with this concept, we assessed mechanical damage of the needle cuticle in a timberline ecotone and evaluated the effect of cuticle thickness on cuticular resistance. Mechanical damage on needle cuticles of A. mariesii was not observed. In the cushion-shaped crown, epicuticular wax covered the cuticle and plugged stomatal antechambers. In the flagged crown, epicuticular wax was mostly absent. Cuticular resistance in the flagged crown was lower than that in the cushion-shaped crown. However, the cuticle in the flagged crown was thicker than that in the cushion-shaped crown. The needle browning and death in the flagged crown of A. mariesii occurred even though needle cuticles were not mechanically damaged. The thicker cuticle of the flagged crown may play a role in other stresses. To estimate desiccation stress in relation to the cuticle, we need to elucidate not only cuticular resistance and cuticle thickness, but also cuticle quality and structure.