This research was carried out to compare structure, equilibrium moisture content(EMC), adsorption and acoustical properties between 4 retention levels of saligenin(o-hydroxybenzyl alcohol) treated, heat-treated and untreated chestnut(Castanea crenata S. et Z.) and paulownia(Paulownia spp.) woods. The cell structures of untreated wood and heat-treated wood were not different but the cell wall of saligenin treated wood was thicker than that of untreated wood for both species. EMC of untreated wood was the highest, next was that of heat-treated wood, and that of saligenin treated wood was the lowest, and among saligenin treated woods, EMC was decreased as retention level increased for both species. Adsorption curves were parabolically increased. Acoustical properties of saligenin treated wood were most improved, and the next were those of heat-treated wood. Comprehensive acoustical property was improved at retention level 20% and 30% for chestnut wood, and at retention level 80% for paulownia wood.