Little loss of α-cellulose is observed when pulp is mercerized, and the amonut of regenerated cel-lulose from alkali cellulose does not change before or after aging, α-cellulose content in alkali cellulose after aging, therefore, may be given by 100K/(1+kβ0/α0). Here α0 and β0 are α-and β-cellulose contents in the original pulp, respectively. K shows the resistant portion of α-cellulose in the original pulp to the oxidation during alkaline aging, k shows the remained proportion of β-cellulose in the original pulp after mercerization. So kβ0 means the amount of β-cellulose left after the mercerization. Though α-cellulose content in the refined pulp greatly changes according to the conditions of refining, little difference of α-cellulose content can be seen in the case of regenerated cellulose after aging. K is almost constant even if the purity of pulp (α-cellulose content) is changed, in other words, percentage of the resistant portion of α-cellulose to the oxidation during aging is not changed by conditions of purifing the pulp.