An acoustic timber for use in an acoustic musical instrument is constituted of a plurality of woody members, such as woody fibers, woody veneers, blasted bamboo fibers, and defibrated bamboo fibers, whose fiber length is 50 mm or more. An epoxy resin is impregnated into the woody members with an impregnation factor of 5 weight-percent through 50 weight-percent. The woody members impregnated with the epoxy resin are joined together by way of heating and compressive molding so that the fibers thereof are uniformly aligned in the desired fiber-aligning direction.