The waterborne coating uses water as its solvent, which will partially dissolve wood extractives when it is applied to wood surfaces. This influences both the coating curing process and the mechanical properties of the cured coating. To investigate these influences, the mechanical properties of waterborne polyacrylic coating on control and extractive-free wood surfaces were investigated by nanoindentation. Reductions to elastic modulus (E_r) and hardness (H) of the coating layer was observed in the wood cell walls adjacent to or away from coating layers. Extraction treatment resulted in significant decrease of the E_r and H of the coating layer on extractive-free wood surface comparing with control wood, but the values slightly increased for extractive-free wood cell walls compared to a control. E_r and H of coating in wood cell lumen were higher than the average value of coating layer on wood surface in both the control and extractive-free wood. The E_r of wood cell wall without coating filled in lumen was significantly higher than those of filling with coating. However, there was no distinct difference of H. The E_r and H of CCML in extractive-free wood were 15% and 6% lower than those in control ones, respectively.