Disclosed is a wood comprising in its surface a cured product of a film-forming silicone emulsion composition [I], (F) a boron compound, and (G) a di- or trivalent metal salt, wherein the silicone emulsion composition [I] is a composition comprising the following components (A) to (E) dispersed and emulsified in water, (A) 100 parts by weight of an organopolysiloxane containing at least two silicon-bonded hydroxyl groups on the molecule, (B) 0.5 to 20 parts by weight of the reaction product of an amino-containing organoxysilane and an acid anhydride, (C) 0 to 20 parts by weight of an epoxy-containing organoxysilane and/or partial hydrolyzate thereof, (D) 0 to 50 parts by weight of colloidal silica and/or poly silsesquioxane, and (E) 0 to 10 parts by weight of a curing catalyst, and wherein the boron compound (F) is present in an amount of 10 to 1,500 parts by weight and the di- or trivalent metal salt (G) is present in an amount of 10 to 300 parts by weight per 100 parts by weight of the cured product of film-forming silicone emulsion composition [I], all calculated as solids. Also disclosed is a method of treating wood using the silicone emulsion composition [I], (F) a boron compound, and (G) a di- or trivalent metal salt. Examples of the metal salts are zinc acetate, zinc chloride, calcium acetate and calcium chloride.