This study was carried out to compare the properties of Com-Ply Boards with those of OSBs. These two kinds of boards were made of same flakes. Com-Ply Boards were covered with three different thickness veneers, such as 4mm, 3mm, and 2.5mm. All manufactured Com-Ply Boards and OSBs were 12mm thick. In MOR, all Com-Ply Boards were higher than OSB, and especially 3mm-veneer and 2.5mm-veneer Com-Ply Board were highest. But OSB showed 420kg/$cm^2$. 3mm-veneer Com-Ply Board showed the highest internal bonding 7.0kg/$cm^2$ and then 2.5mm-veneer showed 6.8kg/$cm^2$, and OSB showed 6.6kg/$cm^2$. Screw holding strength showed the high value 23.9kg/$cm^2$, 25.5kg/$cm^2$, and 29.3kg/$cm^2$ respectively at 3mm-veneer, 2.5mm-veneer Com-Ply Board and OSB. Thickness swelling of Com-Ply Boards was lower than that of OSB, but Water absorption of OSB was lower. Finally it was very encouraging that all properties of OSB without veneer, whose cost is higher than flake and whose properties is better, were not worse than those of Com-Ply Board with veneer. It seems That more researches on OSB will be required.