An introduction is given to the ultrastructural organization of the wood cell wall. Then a standardized chemical analysis of water-logged wood is proposed. This would be comprised of quantitative determination of water content, lignin, holocellulose, ash content, hot water and alkali extractives. From those values, an idea of the ultrastructural state of the wood can be developed. Results are given for the chemical analysis of twelve wood samples of waterlogged wood, the oldest being 2000 years old. (See also AATA 20-443 and AATA 21-410)