Differences in seed tolerance to high drying temperature have been related to the physical characteristics of the pericarp. The objective of this research was to evaluate physical aspects of the pericarp that could be associated with tolerance to high drying temperature. Seeds from simple hybrids and their reciprocal simple hybrids that present differentiated behavior for tolerance by drying damage, were used. The seeds were harvested by hand on corn cobs with water content near 35% and dried at 45oC to 8% water content. The physiological quality of the seeds was evaluated through the germination test, cold test without soil and accelerated aging. Twenty micron-thick sections were made with a freezing microtome at -20°C for pericarp physical assessment of the seeds. Corn seeds that present denser pericarp structure, formed by more compact cells, is more sensitive to high drying temperature.