The ion‐exchange capacities were determined for a variety of wood samples consisting of both softwood and hardwood. The experiments revealed that considerably more acidic groups are present in heartwood than in sapwood. The capacity (carboxyl) values found for all samples were substantially lower than would be expected from the estimated uronic acid contents. This difference was more striking for hardwood than for softwood. After alkali treatment (pH 11.5, 64°C), the exchange capacity of the wood was increased considerably and this effect was more pronounced for hardwood than for softwood. This observation either indicates the presence of carboxylic acid estera and lactones or is attributable to an increased accessibility of carboxyls. Such an increase may occur in hardwood as a consequence of the deacetylation of xylan. In another series of experiments the effect of sulfonation was studied. Wood samples (Picea abies, Betula verrucosa, and Betula pubescens) were sulfonated at various pH values at 80 and 90°C. so that only small quantities of the wood substance were dissolved. In addition, the number of acidic groups was determined for a series of spruce and birch pulps with varying lignin contents. It was possible to distinguish between the carboxyl and sulfo groups by means of an ion‐exchange method developed for that purpose. The experiments revealed that the accessibility of carboxyl groups is considerably increased even after sulfonation at a low temperature. It also became apparent that most of the carboxyl groups are accessible even in pulps with relatively high lignin contents. The carboxyl values together with xylose analyses showed that the acidity of xylan remaining in pulp is substantially decreased during cooking. This decrease is more pronounced for birchwood than for sprucewood. Finally, it is evident from these experiments that sprucewood lignin is sulfonated to a markedly higher degree than birchwood lignin.