The solid-state anaerobic digestion (SS-AD) of wheat straw was characterized under low inoculated batch tests during 244days. High levels of degradation of the cellulose (52%±1) and hemicelluloses (55%±2) were observed at the final stages and associated to a methane yield of 204±16NmLgTS(-1). Ultrastructural observations, using transmission electronic microscopy, indicated that microorganisms degraded wheat straw from the central to the outer tissue (i.e. parenchyma to epidermis), depending on cell chemical, physical accessibility and the degree of lignification. Furthermore, major degradation of sclerenchyma secondary walls was observed. The bioaccessibility of lignocellulosic structures of wheat straw is mainly limited by the external waxy layer (cuticle), tertiary cell walls, high silica content and access to the cell lumen.