The benzylated wood was liquefied using HCL as a catalyst and a mixed dibasic ester (DBE) as a novel liquefaction reagent

which has been applied extensively in coating industry because of its higher solubility and less toxicitv．Then the solution obtained reacted with different isoeyanates．Bv FT-IR and 13C-NMR analysis of the polyurethane resins prepared from liquefied benzylated cellulose．it was proved that the wood solution could be used as the polyols component to prepare polyurethane materials On the other hand

by measunng the free NCO content in each system of polyurethanes from the wood solution

the changes of active hydroxy numbers in the wood solution can be calculated in the presence of different isocyanates The results showed that isocyanates greatly stimulated the release of hydroxyl in wood

but the different structure and activity of isocyanates led to the different changes of hydroxyl in an order as follows：IPDI>HDI>TDI．In order to guarantee the resultant properties of polyurethanes materials．TDI and IPDI should be selected as the isocyanate component in the preparation of polyurethanes using wood wastes.