Acetylcellulose(AC) was prepared with steam exploded wood(EXW) and EXW after delignification with sodium chlorite, pine (Pinus densiflora) and oak (Quercus mongolica) woods. The color of acetylated pine and oak exploded wood was brown, degree of substitution(D.S) of pine was 1.47~2.09, and this of oak was 1.49~2.29. The hemicellulose content of acetylated pine and oak exploded wood was 0~3.4% and 1.49~11.3%, individually. The degree of substitution of acetylated wood prepared from delignified EXW in the pine and oak wood was 0.50~0.71 and 0.70~0.88, individually. Hemicellulose content of acetylated EXW with sodium chlorite after delignification in the pine and oak wood was less than 1% and 0.6~2.5%. The color of acetylated wood after delignification was white. IR-spectra of acetylated pine and oak EXW after delignification were found that peaks at around 1740$cm^{-1}$ and 1200$cm^{-1}$ increase markedly, due to ester carbonyl group.