Mechanical properties of 15 mm thick, three-layer particleboard were studied by varying resin content, specific gravity, mat moisture content, pressing time and pressing temperature. Based on the results of the study, Multiple regression models were developed to estimate the mechanical properties of three-layer particleboard. The results of this study showed the mechanical properties of particleboard were highly related with resin content. specific gravity and mat moisture content in decending order. The mechanical properties were able to estimated as the linear function of resin content and specific gravity. However, the effects of change in mat moisture content on the mechanical properties showed a non-linear pattern. The mechanical properties curves over mat moisture content reached peaks at 15 %, and then decreased at 18 % and 21 % of mat moisture contents. On the other hand, the effects of pressing time and pressing temperature on the mechanical properties of particleboard were not significant.