The product of the interaction of strong sodium hydroxide with purified cellulose.
Note : In the manufacture of viscose fibres, the cellulose may be cotton linters or wood-pulp. After pressing, alkali-cellulose usually contains approximately 30% of cellulose and 15% of sodium hydroxide, the remainder being water. During the steeping of the cellulose in sodium hydroxide (18-20% w/w) to form the alkali-cellulose, soluble impurities, including soluble cellulose are removed
Resource Textile (http://www.textile.org.uk)