Resin from Agathis philippinensis (Almaciga or Dayungon) is a good material for varnish according to researchers at the Forest Products Research and Development Institute in Los Baños. Several formulas were studied to find the best varnish from almaciga resin. The tree in soft and usually used for Christmas tree. It grows abundantly in Regions 2, 3, 4, 5, 8 and 10. Six formulas were tried using powdered resin melted in 95% ethyl alcohol or lacquer thinner with lumbang oil. This type of varnish is hot and cold resistant. It is not significantly affected with hot coffee or cold softdrinks poured on it. It is hoped that this resin will become popular because of its simple and cheap preparation. Almaciga Resin Almaciga resin is one of our major forest products exported to other countries. It is widely known as Manila Copal. Some of its industrial uses include paint glass, varnish, plastic, linoleum, printing ink, and fuel for torch. Almaciga tree grows in almost all mountainous forests, but most particularly in Quezon, Zambales, Palawan, Cagayan, Abra, Kalinga Apayao, Nueva Vizcaya, Samar, Zamboanga and Davao. High export quality products are those that come from Palawan and Quezon. Procedures: 1. Almaciga tree with 35.5 cm. diameter can be tapped for resin. 2. The total length of the cut is about 1/3 of the total tree circumference. Each cut is 30 cm long and 1-12 cm wide with a 30 cm space between each cut. 3. More cuts could be made out of a big trees compared to small ones. A tree with 115-155 cm diameter may be cut 5-6 times while only one for smaller trees. 4. The quality of resin taken during summer is higher than those taken during season. 5. Resin has a higher quality if it is clean. Cut hardened resin into small pieces, soak in water for a week, then air dry. Grind firmly and place in 95% ethyl alcohol to melt. First class quality resin melts in 97% ethyl alcohol. 6. Almaciga trees grown in lowland produce more resin than those grown in the highlands. The bark from the lower part of the tree is soft and thick and produce more resin.