Regenerated cellulose from wood fibers has been used in manufacturing fabrics for clothing. Cotton linter may provide higher-quality regenerated cellulose than wood fibers, because cotton fibers are nearly completely composed of pure cellulose. For efficient dissolution of regenerated cellulose in NMMO (N-methylmorpholine-N-oxide), which is a nontoxic, almost completely recoverable, environment-friendly cellulose solvent, the degree of polymerization (DP) of cellulosic raw materials should be reduced to a target DP (i.e., 1000-2000 DP). Instead of chemical treatment to lower the cotton linter DP, low-energy electron beam (EB) pretreatment plus mild chemical treatment were introduced to attain the target DP and to reduce the chemical dose. By using low-energy EB repetitively, minute control of cellulose DP will be possible.