Veneer logs are generally heated in hot water or steam prior to the cutting process in veneering and plywood manufacturing. For economical reasons, the veneers should be dried quickly and without damage. High temperatures shorten drying times. Besides the benefits of log steaming and quick drying of veneers at high temperatures, these processes can be effective on some mechanical, physical and chemical properties of wood. In this study, the effects of the steaming process on logs and veneer drying temperatures on bending strength and modulus of elasticity (MOE) of plywood panels manufactured from spruce and alder veneers were investigated. For this aim, some parts of both wood species logs were steamed for 12 hours before veneer manufacturing while some parts were used unsteamed. Unsteamed and steamed groups of spruce and alder veneers were dried at 20 degrees C, 110 degrees C and 180 degrees C temperatures. The effect of the steaming process on bending strength and MOE was different depending on the wood species. Bending strength and the MOE values of spruce plywood panels increased while both strength values of alder plywood panels decreased after the steaming process. The highest bending strength and MOE values were obtained at 110 degrees C for alder and at 180 degrees C for spruce plywood panels.