AbstractComplete conversion of the crystal form in cotton fibers to cellulose IV (cell IV cotton) was obtained by heat treatment of ethylamine‐treated cotton cellulose in either saturated steam or formamide. Degradation of the fibers was not extensive during the conversion process; oxidative damage appeared to have been confined primarily to the accessible regions of the fibers. Examination by scanning electron microscopy indicated that the surface of the cell IV cotton was smoother than that of the same cotton with other crystal forms, namely, the starting cotton (cell I cotton), mercerized cotton (cell II cotton), and ethylamine‐treated cotton (cell III cotton). Fiber accessibility increased in the order cell I cotton展开▼