Abstract: This paper studied woods of Picea spp. from North American for soundboard board of piano. When the moisture adjusted to 7 % , those spruce woods which were all quartersawn board were determined the acoustic indexes such as: dynamic elastic modulus(E), specific dynamic elastic modulus(E/ρ), logarithmic decrement ratio(δ) and loss tangent(tan δ). The result showed that woods whose angle between the midline of plate thickness and the tangent line of growth ring were 90°had better acoustical property than woods whose angle were 60° when vibrated in both tangential and radical direction. Woods whose angle were 90°had better acoustical property when vibrated in tangential direction compared with radical direction.