This study examines the differences in structures, physical and mechanical properties between domestic(Quercus variabilis Blume) and foreign(Quercus suber L.) corks. The results obtained are as follows: 1. The cork tissue consists of cork cells, lenticels, sclereids and dark-brown zone. There was a significant difference in ratio of cork cells between foreign cork(93 %) and domestic cork(87 %). The ring width and width of late cork of the foreign cork were wider than those of domestic cork. But the percentage of late cork of domestic cork was richer than that of foreign cork. The size of cork cell of foreign cork was larger by about two times than that of domestic cork. 2. The density was slightly higher in domestic cork(0.22 g/$cm^3$) than in foreign cork(0.19 g/$cm^3$). During first 24 hours, the amount of water absorption of the foreign cork was greater than that of domestic cork. However, after 24 hours, the tendency was reversed. The level of EMC was higher in domestic cork than in foreign cork. Total shrinkage in the radial and tangential directions was larger in domestic cork than tn foreign cork. In the longitudinal direction, the tendency was reversed. There was no difference in total swelling in three woody directions between the two corks. 3. The modulus of elasticity in compression in the logitudinal and tangential direction was higher in domestic cork than in foreign cork, but the tendency was reversed in the radial direction. Both corks showed 95% of recovery rate after 24 hours when they were compressed by 0.5. There were no differences in tension strength and Brinell,s hardness bet ween domestic and foreign corks.