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This research evaluated the potential use of Eucalyptus grandis and Eucalyptus dunnii wood for wood-cement panels manufacturing. The boards were manufactured at the density of 1,20 g/cm³, using portland cement as mineral bonding and wood furnish without treatment, treated in cold water and hot water. The wood furnish of Pinus taeda was used as control. The results indicated that it is not necessary to treat E. grandis and E. dunni wood for wood-cement board manufacturing. In relation to wood species, the board manufactured with E. dunnii showed lower values of mechanical properties. However, boards manufactured of E. grandis wood showed satisfactory results in comparison to boards of P. taeda and the referenced values of BISON process and other products cited in the pertnent literature, indicating the high potential for wood-cement board manufacture of this tree species.