Provided is a process for chemically modifying wood or non-wood comprising: (a) impregnating said wood or non-wood with an aqueous composition comprising an acid polymerization catalyst； (b) impregnating the wood or non-wood product from step (a) with 3-furfuryl borate (‘3-FB’)； and (c) subjecting the wood product from (b) for a time and under conditions to affect polymerization of the 3-FB. Modified wood and non-wood products are also provided.
