Alcohol oxidation activities and optimization of extraction conditions of Rrhus verniciflua Stokes (RVS) extract were evaluated for the development of a functional biomaterial for improving liver function. When alcohol oxidation activities of RVS was analyzed, the Rrhus verniciflua Stokes bark (RVSB) were higher than the Rrhus verniciflua Stokes heartwood (RVSH). Alcohol oxidation activity value of RVSB increased in a concentration-dependent manner. In the comparative analysis between Hovenia dulcis Thunb (HOT) and Alnus japonica Steud (AJS) which was reported as a alcohol oxidation material, alcohol oxidation activity is much higher than the others. The experimental conditions were optimized for alcohol oxidation-active components production from RVSB. The extraction conditions such as temperature, time, pH and particle size were performed. It was recommended to extract the alcohol oxidation-active components from RVSB by hot water (pH 7.0) at $85^{circ}C$ for 8 hours.