The acoustic absorption coefficient and acoustic impedance of 5 species of softwood(sonamoo, sam namoo, gusang namoo, hwaback, sitka spruce) and 5 species of hardwood (Mulgusul namoo, Italian popular, white meranti, red meranti, kalantas) were measured by the standing wave method. which is simple in the setup and gives more accurate result than does any other measuring method. The dependence of the absorption coefficient and complex acoustic impedance on the wood sections. thickness of the sample itself and the back air gap was investigated experimentally in the frequency range from 200Hz to 1800Hz, and the result are as follows: 1. The acoustic absorption coefficient of wood sections was higher on the cross section than radial and tangential sections. 2) The acoustic absorption coefficient were higher in the frequency range from 400Hz to 600Hz, but decreased in the frequency above 600Hz. 3. The genenal tendency of the variation of the normal acoustic impedance was increased according to the frequency. 4. The acoustic absortion coefficient was increased in the to 7mm-thick sample and decreased in 9mm-thick sample. 5. The higher acoustic absorption coefficient was shown in the case with the backing an gap than in the case without the gap.