The Eucalyptus timber has been used for several purposes, in civil and rural construction, the furniture and packaging sector, among other, and the waste generated from processing of this woods consist of aggravating environmental problems, that the panels are a way of using. This book aimed to present the feasibility of production of particleboards containing three species of Eucalyptus (saligna; grandis; urograndis) and two levels (12%, 15%) of the polyurethane resin castor oil based on the weight (1300g) of dry particles (approximately 9% moisture content), and to evaluate the effects of the factors and the interaction in the physical and mechanical properties of interest. Six different experimental treatments, generated from a combination of Eucalyptus specie and resin content, were outlined. Of each treatment were manufactured 6 panels, making a total of 36 panels (28cm×28cm×1cm). The manufacturing parameters were pressure of 4MPa at a temperature of 100°C and pressing time of 10 minutes. The characterization of the panels was made according to the Brazilian standard ABNT NBR 14810.