In this study, the effect of liquid nitrogen on retention of Uludag Fir wood after exposure to boric acid and borax was determined. Before treating with liquid nitrogen, specimens were conditioned to 4 different moisture contents (oven dry, 12%, 28%, and green). Liquid nitrogen treated specimens for 1 hour, 4 hours and 10 hours. Then, all specimens were conditioned to 12% moisture content (MC). Test specimens were exposed to chemicals such as borax and boric acid for three times: short (2 min), normal (1 hour) and long (1 week). Dipping method was used for the impregnation process. For control, specimens were treated with borax and boric acid without treating with liquid nitrogen. Consequently, there is a linear relationship between moisture content and retention. Since moisture content increases the amount of retention increases as well.