The effect of making undercut and back cut on the accuracy of tree felling direction, on the stump and the technical wastes produced were studied in a forest plantation in Pulau Laut, South Kalimantan, Indonesia. A total of 52 trees were chosen purposively. Data on tree felling direction accuracy and the produced wastes were analysed. The results showed that the combination of making either right or wrong undercut, and either right or wrong back cut were not the only factors affecting the accuracy of tree felling direction. It also showed that the quantity of the produced wastes were not only affected by accuracy or deviation on tree felling direction.