The objective of the proposed research is to find conditions whereby high concentrations of sugars as well as less condensed lignin compounds can be produced by wet oxidation of softwood. High sugar concentration is an absolute necessity for second generation biorefineries. It is shown that Wet Oxidation is capable of producing high sugar concentration from softwood. At the same time, the resultant lignin fraction is also found to be less condensed, which can find its application for the production of high value products. At this time the resultant lignin from Biorefinery is burnt to produce combined heat and power to run the plant.