A compressed fossil seed, described as Carpolithes sp., is found in the coal-bearing Miocene Shihti Formation from the Lifeng coal mine, Sanshia District of the New Taipei City. The fossil is generally rounded with a diameter of ca. 10 mm in lateral view. The anatomical features of the testa epidermal cells were observed using anatomical analysis. The anatomical features of the megafossil organ from the Formation are reported for the first time.