This experiment was carried out to investigate the crack of coated Nitrocellulose Lacquer on flatand edge-grained boards of Quercus acutissima, ring-porous wood, and Betula platyphylla var. japonica, diffuse-porous wood, by variations of moisture contents at 7, 13 and 21%. Cold check system was used as an accelerating method for crack development, in which one cycle of the system consisted of 10 replications of each unit cycle, $60^{circ}C$ for 4hr followdd by $-20^{circ}C$ for 4hr. The analysis of Nitrocellulose Lacquer characteristics was made by means of water permeation measurement, F.T.I.R. spectroscopy, N.M.R. spectroscopy, gel permeation chromatography, gas chromatography, and D.S.C. The results obtained were as follows: 1. The number of cracks increased with the increasing moisture content of board. 2. The crack of coated film on flat-grained board was fewer in number than on edge-grained board. 3. The crack occurred in Quercus acutissima was more numerous on edge-grained board but less frequent on flat-grained board compared with that in Betula platyphylla var. japonica, respectively. 4. The cold crack vertically developed to the grain both in Quercus acutissima and Betula platyphylla var. japonica. 5. Water permeability in intermediate coated film was lower than in under and top coated film, but the difference was not confirmed between under and top coated film.