Eight wood species were used for this experiment: Taiwan spruce, white spruce (USA), Elka spruce (USSR), Taiwan hemlock, western hemlock, Taiwan acacia, Chinese guger-tree, and rubber wood, to determine the decay resistances of the brown and white-rot fungi of acetylated wood. The decay resistance of eight species of acetylated woods related to residual weight properties was 92%, while the untreated woods was ranging 56-85% only for 120 days white-rot fungi test. The residual compressive strength parallal to grain of acetylated woods was more than 84%, while the untreated woods was ranging 29-77% only. The residual weight of eight acetylated woods was more than 89%, while the untreated woods was ranging 43-85% only for 120 days brown-rot fungi test. The residual compressive strength parallel to grain of acetylated woods was more than 73%, while the untreated woods was ranging 5-22% only, particularly softwoods was very conspicuous in this test.