Effect of calendering on structural and surface properties of sheets made of various pulp was investigated. BKP, BCTMP and KOCC were used as raw materials for handsheets and sheets were calendered at the different calendering temperature and pressure conditions. Caliper, air permeability, and PPS roughness were reduced by calendering, but their effects were a little different depending on pulp type and calendering condition. Increase of density with increase of calendering Pressure was remarkable on sheet made of BCTMP or KOCC, and the effect of temperature was more significant than pressure. PPS roughness of sheet made of BCTMP or KOCC was reduced by calendering, but BKP sheet showed little reduction of roughness at higher calendering pressure. The compressibility of sheet increased logarithmetically with calendering pressure and surface compressibility of KOCC sheet was relatively higher than other pulps.