A three-dimensional theory for the numerical simulation of deformations and stresses in wood during moisture variation is described. The constitutive model employed, assumes the total strain rate to be the sum of the elastic strain rate, the moisture-induced strain rate and the mechano-sorption strain rate. Wood is assumed to be an orthotropic material with large differences between the longitudinal, radial and tangential directions in the properties found. The influence of the growth rings, the spiral grain and the conical shape of the log on the orthotropic directions in the wood is taken account of in the model. A finite element formulation is used to describe the deformation process and the stress development during drying.