Gypsum-wood composites were made by introducing inorganic substances into wood using calcium chloride, first treating solution, and sodium sulfate, secondary treating solution, by double diffusion process under atmospheric pressure at room temperature. The process conducted as follows: water saturated specimens were soaked in calcium chloride solutions at several concentration. Then the specimens were soaked further in saturated sodium sulfate solution, and they were leached in flowing tap water for 24h. To attain sufficient weight percent gain (WPG) values, the suitable concentration of calcium chloride and soaking time in saturated sodium sulfate solution were 20% and 48h, respectively. Inorganic substances were produced mainly in the lumina of tracheides. It was made sure that these substances were dihydrate gypsum($CaSO_4$ $2H_2O$) by X -ray microanalysis (SEM-EDX). The composites had good fire resistance due to low heat transfer rate of gypsum formed in wood. However, the composites had little decay resistances, because they showed high weight losses by test fungi attacks.