The objective of this work was to simulate the stresses produced during the drying of Eucalyptus nitens wood due to variations in the moisture content. The methodology involved experimental determination and simulation of drying stresses caused by the development of internal moisture content gradients. Modeling of the moisture transport was based on the concept of an effective diffusion coefficient. The mathematical model for stress-strain, and for moisture diffusion into the wood, was constituted by a system of second-order nonlinear partial differential equations with variable coefficients, which were numerically integrated by the control volume based on the finite element method (CVFEM). For validation purposes, tests were realized for evaluating deformations, stress drying, and moisture gradients that were produced during the drying of Eucalyptus nitens. The results showed satisfactory agreement between the experimental and simulated values, indicating an effective simulation.