Commercial birch xylan (CX) and alkali-soluble birch xylan (ASX) were subjected to controlled acetylation and used for film formation in the presence (20% and 40%) or absence of plasticizers (i.e. glycerol, sorbitol and xylitol). Although the content of Klason lignin was similar (1.2–1.4%), the acetylation process was favored by the high-purity CX (97% xylan) over the ASX (89% xylan). On the other hand, the presence of residual pectin heteropolysaccharides rather than xylan in the ASX sample was beneficial for film formation. These heteropolysaccharides seemed to act as natural plasticizers during film formation, allowing the formation of coherent films from ASX, even in the absence of an external plasticizer. The use of plasticizers favored the mechanical properties of films, especially in a dosage of 40%, when plastic behavior was created. Acetylation favored the film formation and slightly improved the mechanical properties of the films, and this improvement was in the same range as that achieved when using 20% plasticizer in non-acetylated ASX.