Two pot experiments were conducted during 2014 and 2015 successive growing summer seasons to study the anatomical structure changes in leaves and stems of Indian borage plants (Plectranthus amboinicus Lour. Sprengel) due to exposure drought and salt stress. The anatomical analysis data showed that plants supplied with 65% of water holding capacity (WHC) showed considerable increase in both leaves and stems dimensions as compared to the other irrigation levels of water (45 and 25% of WHC). In addition, the highest drought stress level (25% of WHC) markedly decreased all tested parameters of both leaves and stems of Indian borage plant. As for the effect salinity on the anatomical structure of the leaf blade through the midrib region as well as lamina indicated that increasing salinity level decreased anatomical dimensions of midrib region (midrib thickness), dimensions of the midvein bundle (length, width, number of xylem vessels and average diameter of xylem vessel) and dimensions of the lamina (lamina thickness, palisade thickness and spongy tissue thickness). It was clear that the high level of salinity ECw (11.7 dSm-1) caused destroy almost the contents of vascular bundle in midrib region. The same trend was noticed on stem anatomical parameters and showed that increasing salinity level markedly reduced most of stem anatomical characters, i.e., diameter of the whole section, vascular cylinder thickness, fibers tissue thickness, phloem thickness, xylem thickness, average number of xylem vessel, average diameter of xylem vessel and pith diameter mean while thickness of cortex was increased. It was noticed that the high quantities xylem fibers in control plants was recorded and it decreased with low salinity level ECw (3.9 dSm-1), whereas, moderate and high salinity levels ECw (7.8 and 11.7 dSm-1) led to absence xylem fibers.