Camphor wood comprises the bulk of the raw material for the woodcarving industry, although cypress, sandalwood and juniper are used to carve some miniature and delicate figurines.
三義木刻所採用的木料，以樟木居多，有時也用檜木、檀香木、九骨木等硬度較高的木頭，雕刻一些小型、需要細工的木像。