Comparative study of the reinforcement efficiency of hardwood and softwood dusts on the mechanical properties of polyester composites was investigated. Chemical treatment of the wood saw dusts were also carried out in order to further consider the possibility of surface modification of the saw dusts. Mahogany ( Swietenia Macrophylla ), a species of hard wood and Araba ( Ceiba Pentandra ), a species of soft wood saw dusts were selected and treated with a mixture of 1.0 M of NaOH and HCl at elevated temperature of 70°C for 3 hours followed by washing with distilled water and sieving before sun drying. The dried wood saw dusts was further oven dried at 60°C for 1 hour and pulverized with laboratory ball mill before being sieved with a mesh of grain size of 150 µm. The composites were produced by mixing the particulate fibres and the polyester matrix in predetermined proportions. Mechanical tests were carried out on the cured samples in order to determine properties such as: tensile, hardness and flexural. Scanning Electron Microscope (SEM) was used to observe the miscibility or otherwise between the fibre and matrix at the fractured surfaces. From the analysis, treated hardwood saw dust samples gave possess better tensile properties while soft wood saw dusts in the treated and untreated reinforced composites produced the best results in flexural. The hardness result revealed a marginal improvement in the untreated hardwood dust sample.