Aim of study: This study evaluated the distribution of boron (B), fluoride (F) and copper (Cu) elements in sugi wood by single and double treatments and the effect of each element on the elemental distribution in double treatments.Material and method: The holes in sugi sap-and heartwood specimens were filled with 6 ml of either DOT, NaF or CuSO4 solutions (2 and 5%) in single treatments. Some specimens were similarly treated with DOT + NaF, DOT + CuSO4 and NaF + CuSO4 solutions as double treatments. After conditioning periods of 7, 30, 60 and 90 days, the specimens were cut to three equal assay zones and element distribution was determined in these assay zones.Main results: Incorporation of the elements in double treatments generally had no adverse effects on element distribution and in most cases they helped each other to obtain higher element levels in the assay zones. However, in double treatments, presence of Cu negatively affected F content.Research highlights: Except for the adverse effects of Cu on F element diffusion, there was no negative effect of B, F and Cu elements on each other in the treatments. In most cases, incorporation of the elements improved the diffusion of each one.