Abstract: Using the sound pulse method, sound velocities in wood were determined, and after having made tests of the mechanical strength of wood samples, regression relations between sound velocity and compressive strength parallel to the grain of wood were secured. Factors affecting sound velocity in wood and the differences of sound velocities in the three main directions (longitudinal, radial and tangential) of wood were also determined. All this has been qualitatively described with the help of a tubular model.