The purposes of this study were, first, to investigate retention levels of toxic elements and oxide individual plies for each panel and, second, to examine disproportioning of individual toxic elements Thirty five water gum plywood panels were treated with a copper-chromium-arsenic preservative (CCA) by the soaking process as the treament time were applied. Such individual plies at a distance of 2.5cm, 7.5cm from the edge were assayed for CuO, $CrO_3$, and $As_2O_5$ on the basis of copper, chromium and arsenic content by Atomic Absorption Spectrophotometry. In these experiments, 12mm thickness plywood panels made of water gum, which were selling, were selected for the preservative treatment. Treating solutions were prepared for 10%, dilute solution of copper-chromium-arsenic preservative and then 1, 3, 6, 12 and 24 hours soaking trements in CCA preservative were applied. The results obtained are as follows: 1. The retention of total oxide in the face and back plies (1+7) retained more than the retention of total oxide in the other plies. The total oxide retention for the individual plies except the face and back plies (1+7) was showed in the following orders; cross plies (3+5), cross plies (2+6), core ply (4). 2. The retentions of total oxide increased as the increase of treatment time. The CCA treated plywood retained high levels of total oxide retention in the face and back plies (1+7). 3. All the retentions in the face and back plies (1+7) is over 5Kg/$m^3$, New Zealand Timber Preservation Standards Specification, and after 6 hours, the retentions in the cross plies (3+5) is over 4. The relative penetration of copper, chromium, and arsenic were not affected by the treatment time. The proportion of arsenic decreased in relation to both copper and chromium and the proportion of copper increased in relation to both chromium and arsenic. 5. A disproportioning of copper, chromium occurred with longer distance from edge, and with longer distance from edge the leachability resistance of CCA treated specimens decreased. After 6 hours (soaking time), the proportion of active elements at a distance of 2.5cm from the edge was consistent. And after 24 hours-soaking, the proportion of active elements at a distance of 7.5cm from the edge was consistent.