This study determines the effects of the process of impregnation of boron compounds on the surface roughness of Oriental beech, Scotch pine, Oriental spruce, and Uludaǧ fir woods and varnished surfaces. For this purpose, samples are prepared according to ASTM D 358 and impregnated according to ASTM D 1413-99 with a 5.5% solution of boric acid (Ba), borax (Bx), and Ba with Bx (Ba + Bx) and varnished with synthetic varnish (Sv) and water-based varnish (Wb) in accordance with ASTM D 3023. The surface roughness is determined according to ISO 4287 and TS 930 standards. The results indicate that the surface roughness is the highest in Uludaǧ fir, Wb, and Bx and the lowest in Oriental spruce, Sv, and Ba + Bx. For the combination of wood, impregnation material, and varnish, the surface roughness is the highest in Oriental beech with Bx and Wb and the lowest in Scotch pine with Ba + Bx and Sv. The surface roughness is less in impregnated samples than unimpregnated samples and in impregnated and varnished samples than impregnated and unvarnished samples. According to these results, boron compounds decrease the surface roughness of varnishes and wood materials. Thus, impregnation of wood with boron compounds decreases the surface roughness. © 2006 Wiley Periodicals, Inc.