Out of 7000 species of vascular plants 600 species are identified to be of medicinal value. Currently, 208 of these medicinal plants are constantly used for day to day formulations of Bhutanese traditional medicine, known as gSo-ba-rig-pa. Out of them 125 are high altitude plants. This paper presents the identification and description of the high altitude medicinal plants inhabiting Lingzhi, Bumthang and Dagala. The field work including spot identification, photographing and herbarium specimen collections WQScarried out in May-September for two consecutive years during 2005-2007 involving traditional physicians (Drungtshos), traditional pharmacists (sMen-pas), research assistants, and a taxonomist. In total 100 medicinal plants are identified and recorded here along with their local gSoba- rig-pa name and uses