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This research evaluated the influences of veneer composition of Pinus elliottii and Eucalyptus saligna on the modulus of elasticity and modulus of rupture of the strucutural plywood. The MOE and MOR of the board produced with E. saligna including three veneers of the central layers in parallel direction, were higher than those of boards produced with P. elliottii, with mixture of Pinus and Eucalyptus veneer, and also higher than those board of conventional composition. The MOE and MOR of the boards in the grain paralel direction were around 60% higher than those of the boards with veneer at cross grain direction. The high strenght of eucalypt wood’s in comparison to pine increased the board strenght.