The primary objective of this research was to investigate the strength properties of Comply, a composite panel. fabricated with particle board as core material and veneer or plywood as face and back. 20types of comply composites were manufactured according to the four specific gravity levels(0.5, 0.6, 0.7 or 0.8) of particleboard core and three veneer or two plywood thicknesses for face and back. They were tested and compared with matching particleboard (control) on moisture content. specific gravity, bending properties(MOE, MOR SPL). nail resistance and internal bond strength. The obtained results were summarized as follows: The increasing effect of modulus of elasticity was shown by the increase of face and back veneer or plywood thickness. The modulus of rupture and stress at proportional limit of the comply composites bonded with 3mm thick veneers or 3mm thick plywood face and back were higher than 2mm thick veneer or 2mm thick plywood as face and back. Both of modulus of rupture and stress at proportional limit on bending of Comply were higher than those of control board. Also the modulus of elasticity of Comply showed much higher than that of control board. The nail resistance of Comply, composed of plywood as face and back was higher than that of veneer. The nail resistance of control board was higher than that of Comply at Sp.Gr 0.7 and 0.8 core boards. Internal bond of Comply, composed of 1mm and 2mm thick veneer as face and back was higher than that of 3mm thick veneer. The increasing effect of modulus of elasticity was shown by the increase of shelling ratio in Comply composed of veneer and plywood as face and back. The modulus of rupture was increased by the increment of shellmg ratio in Compiy, composed of plywood as face and back. The modulus of elasticity and modulus of. rupture of comply were higher than those of particleboard(control) in effect of shelling ratio. Therefore it was concluded that the mechanical property values of Comply were clearly greater than those of particleboard(control).