In this study, 10 samples of beech wood, without apparent defects, and the dimensions of 360´16´16 cm (length´radial´tangential) were selected, and exposed to variable temperatures (60, 80, 100, 120, 140, 160, and 180oC) and moisture (moisture content at: saturated with water (EMC=65±5%), equilibrium moisture content exposed to air (EMC=19±5%), and conditioning moisture content in controlled climatic chamber (EMC=12±2%). All samples after reaching the equilibrium, were tested under free flexural vibration in two longitudinal-tangential and longitudinal-radial planes, and some of the physical, mechanical, and acoustical properties in both planes were measured. The results showed that the correlation coefficient of the first three modes of flexural vibration in both planes of samples treated under climatic chamber had a similar behavior, but when the samples were treated in the water-saturated condition, they showed an adverse behavior in each plane. The effect of increasing the temperature above 100oC initiated stresses resulting from shrinkage leading to the development of micro-cracks in cell walls and reduction in the modulus of elasticity and ultimately reduction in wave propagation ability of wood. Thus, in the damping vibration values in both longitudinal-tangential and longitudinal-radial planes of the samples were increased. The concurrent changes in modulus of elasticity and damping vibration in both vibration planes are a desirable indicator for monitoring the process from the primary logging process stages to processes such as wood drying and heat treatment.