Heating value is the one of most important factor in energy use of the woods. This study was investigated for determining the heating value according to the moisture content level(%) of major broad-leaved tree in Korea. Heating value was decreased rapidly regardless the kinds of species (Liriodendron tulipifera, Alnus japonica, and Quercus mongolica) and parts of woods (wood part, and bark) as the moisture content (MC) was increased. In addition, bark had higher heating value than wood part. Liriodendron tulipifera showed the highest heating value among the other two species.