The dissolution kinetics of cellulose in sodium hydroxide in the presence and absence of urea at low temperature was studied. High molecular weight cotton linter with degree of polymerization of 850 was used for dissolution study. The cotton linter was separated from the dissolution slurry at different dissolution times, and the change of the crystal structure of cotton linter was characterized by Powder X-Ray Diffraction. The rate of decrystallization of cellulose was obtained and the activation energy for cellulose decrystallization in sodium hydroxide Solution was derived using Eyring equation. The effect of urea additive was discussed.