Viscose rayon is a semisynthetic fibre. It is a regenerated cellulose. The molecular formula of cellulose is (C6H10O5)n. A modified representation of the molecular formula of cellulose Cell-OH is used in the reactions involved in viscose formation.

Cellulose (wood pulp) is treated with the concentrated NaOH to form alkali cellulose. It is then converted to xanthate by treating with CS2. Further xanthate is mixed with dilute NaOH to form viscose solution which is extruted through spinnerates of spinning machine into acid bath, when regenerated cellulose fibres precipitate, i.e. viscose rayon.