The chemical compositions of pine bark from mechanical pulp industry were determined, and effect of Ca base acid sulfite on bark cooking was investigated under various conditions. The pine bark was composed of 39.5 % alkali extractives, 50.3 % lignin, and a small amount of carbohydrate. The contents of alkali extractives and lignin were remarkably higher than those of pine wood. The bark was composed of high content of arabinose and xylose, while the wood was composed of high content of mannose. When pine bark was cooked with 75 % free acid at 145 $^{circ}C$, the rate of cooking and delignification was improved with the increase of total acid, but it was very difficult to delignify the bark by 50 % and over under these conditions. In the presence of 60~65 % free acid and at 155~165 $^{circ}C$, initial cooking rate, delignification, and delignification selectivity were considerably increased, but condensation reaction of lignin was considerable at the end of cooking. Therefore, it was shown that pine bark was very difficult to delignify by the Ca-base acid sulfite cooking.