The aim of this work was to achieve a better understanding of the wettability, i.e. liquids wetting and sorption characteristics (or penetrability), of acetylated Southern yellow pine (SYP) including probable differences in such characteristics between early- or latewood. Matched samples of acetylated and untreated SYP boards were prepared. The wettability of the samples were measured by the Wilhelmy technique using standard probe liquids as well as two different sample coatings, a cationic knot sealer and an acrylic based dye. The results showed that latewood regions of the acetylated wood had a noticeably lower uptake of the non-polar low surface tension liquid octane as well as the polar high surface tension liquid water compared with latewood of the untreated controls. Contact angle analysis based on the Lewis acid-base concept indicated that the acetylated wood is predominantly Lewis basic. A preferential wetting of the knot sealer was observed on the acetylated wood.