Pine tree (Pinus silvestris) with shaped sample dimensions of 20 x 20 x 5mm (axial) was selected as raw material. Samples were dried and, for half of samples, resin extraction from sample was applied. SiO2 sol was prepared using sol-gel technology. Ethanol, tetraetoxysilane, distilled water and hydrochloric acid was used as sol raw materials. Samples were impregnated under different vacuum and pressure conditions. Impregnation efficiency and gel take up volume, as well as SiO2 distribution in the samples, were studied. Impregnated samples were pyrolysed at 500 oC under oxygen-free atmosphere. Fourier transformation infrared spectroscopy (FT-IR) and scanning electron microscopy with energy dispersive spectrometry (SEM-EDS) was used for sample investigations.