The cellulose of cotton yarns was reacted with acrylonitrile under conditions preventing their longitudinal contraction. Changes taking place in the fine structure of the fiber were studied by means of optical microscopy, density measurements, x‐ray diffraction, and thermal stress behavior measurements. The results indicate that in spite of the strong tensions developed in the yarns, the reaction proceeds in both the accessible and the crystalline regions with considerable volume expansion and eventual disappearance of crystalline structure. Suggestions of a glass transition temperature appear at substitutions slightly above D.S. = 1. Annealing becomes possible at substitutions above D.S. = 2 with the development of the cyanoethyl cellulose crystal structure and over 40% increase in tensile strength. Changes in tenacity, ultimate elongation, energy of rupture, and immediate elastic recovery were also observed.