Wedge-shaped boards of spruce wood (Picea abies Karst.) are used to make violin fronts, also known as soundboards. Oil-heat treatment (OHT) can influence the acoustic properties of resonant wood, such as spruce. In this study, the effect of OHT on spruce wood was evaluated, using palm oil as a heating medium, at four different temperatures: 140, 160, 180 and 200 °C. Physical, mechanical and acoustic properties of spruce wood were evaluated before and after OHT and included the following: density, modulus of elasticity in the static bending test, and wood sound velocity. The acoustic parameters after OHT improved; however, the samples bent after modification had a higher modulus of elasticity, with a simultaneous deterioration of the acoustic parameters. The dynamic modulus of elasticity increased by 11%, and the musical constant by 5%. The static modulus increased by more than 3.5%, but the acoustic parameters calculated on the basis of these results indicated a deterioration of the acoustic properties of completely oven-dried wood. The increase in moisture content to air-dried condition contributed to a slight increase in the mean musical constant at the highest modification temperature.