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Concrete, steel and plastics are the materials used for construction in Costa Rica. Meanwhile, wood from plantation are being introduced in the market. The present study aims to characterize and measured some physical and mechanical properties of plywood panels manufactured with veneers of Gmelina arborea, Tectona grandis and Acacia mangium coming from forest plantations for structural use. It was produced three plywood boards of each species and general characterization of them was done, and physical and mechanical properties were determined. The results shown that panels manufactured with T. grandis wood presented physical and mechanical properties higher than G. arborea and A. mangium. In accordance with standards of Voluntary Products Standart PS 1-95 and PS 1-09 of the United States, structural plywood of G. arborea can be grouped in grade 3, and plywood manufactured with T. grandis and A. mangium wood in grade 2. All species can be used in the manufacture of structural elements.