Samples of cotton of Deltapine, Rowden, and Stoneville varieties were partially acetylated as bulk cotton and as untreated 14/3 yarns to acetyl contents ranging from 9 to 26%. Breaking loads and elongations at break of single fibers, fiber bundles, and yarns were decreased by the partial acetylation up to about 17%, but showed a tendency to increase above 20% acetyl content. Moisture conditions have less effect on tenacity of yarns of 25% than on those with lower acetyl content. Tenacities of the acetylated yarns when wet were slightly lower, and when desiccator-dried were higher than those of the untreated controls. Below 15%, the relation of density to acetyl content was consistent with calculations based on the preferential reaction of amorphous cellulose in the initial stages of the reaction. Resistançe to heat degradation increased with acetyl content up to 25% acetyl. The pH of the water used to rinse the reacted yarns was an important factor influencing heat degradation. Maximum retention of strength occurred when the wash water was in the pH range of 10-11. A slight but consistent difference in heat resistance of the partially acetylated cottons was associated with different varieties.. THE partial acetylation of cotton has been found to produce a modified cellulose with improved resistance to chemical and heat degradation [4,14] _ and to microbiological deterioration [ 6, 8, 25 ~ .Whik the general appearances of the fiber and its products are essentially unchanged from that of scoured cotton, significant changes are found in the physical properties of the fibers [2,4,13,14,16]. These changes were shown to be related both to inherent characteristics of the cotton and to the extent of Chemical substitution [ 4,14,16,17, 23,24).In a previous investigation of the fiber properties . of partially acetylated cottons ( PA cottons) [ 16t he degree of substitution was limited to a narrow range, averaging about 247( acetyl. The reactions were carried out with the yarns held under sufhcient tension while in the acetylating solution to prevent a contraction in length. Partial acetylation within t the range of 22-267c has been found to produce textile products with excellent heat and rot resistance. However, several properties of the fibers and yarns, such as low elongation and processing characteristics, appeared undesirable for certain textile uses. In an attempt to define more fully the factors responsibte for these undesirable fiber properties and to seek conditions for partial acetylation with greater potentialities for producing satisfactory textile fibers,