Abstract: According to the principle that equivalent amount of acetic acid is released when the bound acids in wood reacted with aqueous sodium acetate,the content of soluable acids and that of bound acids was determined separately from various parts of 8 species of wood.The effect of different drying conditions on wood acid content was tested,as well as the effect of different acid content on the gelating time of Urea-Formaldehyde resin.The conclusion are as follows:1.The content of bound acids is higher than that of soluable acids.2.Considerable differences exist between the acid content from sapwoods and that from heartwoods.3. The acid content of oven-dried wood is higher than that of air-dried wood,the gelating time of oven-dried Wood-Urea-Formaldehyde resin is lower than that of air-dried wood.4.There is a very close correlation between the bound acid content and the gelating time of Urea-Formaldehyde resin.