Cellulose from wood, cotton, hemp or other sources is dissolved in alkali and carbon disulfide to make a solution called viscose, which is then extruded through a slit into a bath of dilute sulfuric acid and sodium sulfate to reconvert the viscose into cellulose. The film is then passed through several more baths, one to remove sulfur, one to bleach the film, and one to add glycerin to prevent the film from becoming brittle.

A similar process, using a hole (a spinneret) instead of a slit, is used to make a fiber called Rayon. Chemically, cellophane, rayon and cellulose are polymers of glucose and contain the chemical elements carbon, hydrogen and oxygen.