Wood composite, could generally be made from very fine wood powder(<150 mesh) because more large size of wood particle had much less plasticity compared of polymer. To make more high plasticity of relatively large size of wood particle, wood particles were chemically modified with some reagent for acetylation and esterification, etc. WPC(wood plastic composite) was prepared with chemically modified wood particles and the mechanical properties of WPC were evaluated. WPC of esterified wood with maleic anhydride shows the highest level in tensile strength and breaking elongation.