This paper had developed a theoretical mathematics model of wood drying stress-strain using mathematical and physical theories and taking moisture content (MC) and microfibril angle (MFA) into consideration as explicit parameters,predicted the development of stress-strain using MATLAB software,and analyzed the effect of MC and MFA. The results showed: on the condition of making the basic parameters set,the charts plotted by MATLAB software reflected the effect of MC and MFA. Tangential and longitudinal strain changed linearly with MC. The model could be applied to analysis the development of stress_strain in drying from ultrastructural level.