The effects of plywood on formaldehyde and volatile acetic acid emissions treated with borax and boric acid were investigated. The treated plywood samples were manufactured by using two different methods; each veneer was first impregnated by a dipping method before the first group of plywood was manufactured. The second group of plywood panels was produced by adding preservatives (borax, boric acid) into the glue mixture. Two types of urea formaldehyde resin and phenol formaldehyde resin were used as adhesives. The formaldehyde emissions of the plywood were measured by using desiccator method (JIS-A-5908). The amount of acetic acid in distilled water taken from the desiccator was determined by using high performance liquid chromatography. The results revealed that boron compounds affected the emission values of panels differently. Borax showed decreasing effect on the formaldehyde emission, whereas boric acid showed increasing effect. (C) 2003 Elsevier Ltd. All rights reserved.