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This study aimed to compare the impact strength of Luehea divaricata wood tested under conditions of equilibrium at 12% and saturated moisture content. Trees from two different physiographic regions of Rio Grande do Sul state were used. The specimens were submitted to the impact using a pendulum of Charpy and evaluated with relationship to the resistance offered to the application of the load in the radial and tangential plans and with the positions in the log (pith - bark) for the two physiographic regions at each moisture condition. Also the specific gravity at 12% moisture content and in saturated conditions, the moisture content, the work absorbed, the impact strength, coefficient of resilience and dynamic quota were determined. The results showed that the wood of Luehea divaricata in saturated condition, presented greater strength, indicating that the specie is more resistant to the impact when it is green than when it is at 12% moisture content.