For the purpose of developing liner board for water resistant corrugated board in the cold chain system, several types of base paper for corrugated board were purchased from the market and 6 different boards were produced in the mill by applying the chemicals, chosen in the previous studies, on the base paper. Then water-moisture resistance and physical properties of the boards were compared each other. The liner board which is dried at high temperature with pressure by Condebelt (CK paper) showed a superior performance in strength over common liner boards. Strength of the board increased by surface chemical treatment up to $60\%$ of compressive strength and $30\%$ of burst strength. Starch insolubilization with Ammonium Zirconium Carbonate and surface coating with a surface sizing agent and a moisture resistant chemical on CK paper showed the best result. Therefore this method was recommended to produce the outer liner board for water resistant corrugated board.