The heterogeneous transformation of cellulose I into cellulose I1 via Na-cellulose I was performed by an alkali treatment of cotton linters followed by stepwise washing. Two experimental series were carried out, one with NaOH/H,O and the other with NaOD/D,O. Changes in the cellulose structure were studied by FTIR spectroscopy. Various reactions such as the inclusion of alkali and water in the cellulose lattice, splitting and new formation of inter-and intramolecular hydrogen bonds are discussed regarding the absorbance variations and wavenumber shifts of several bands.