This study was carried out to utilize sweet potato, and jerusalem artichoke flour as an extender of urea formaldehyde resin for plywood manufacture. The results obtained are summarized as follows: 1) In dry and wet test of plywood, sweet potato flour extended in urea formaldehyde resin was shown better strength than those of wheat flour. 2) Sweet potato flour was shown good results up to 200 percent extension in the dry test, and there was not shown significant difference between 100 percent and 150 percent extension in the wet test. 3) In the case of 100 percent extension, potato flour was shown best dry shear strength(400 psi) and sweet potato flour was shown best wet shear strength (212 psi).