Abstract: In this paper, the theory of thermoelasticity applicable to the analysis of drying stresses is expounded, constitutive eqations and formulas for calculating the finite elements in the stresses of drying planes are developed, and the drying stresses of the cross sections of Manchurian ash (Fraxinus mandshurica Rupr.) boards at any stage of drying are measured. The results of determinations and calculations show that elastic solutions are applicable to analyzing stress conditions at the first stage of drying, that the maximum stress is at the upper and lower layer of the middle of the board, and that there exists a coupling effect in the shrinkage of wood.