A novel cellulose solvent, 1.5 M NaOH/0.65 M thiourea aqueous solution, was used to dissolve cotton linters having a molecular weight of 10.1 X 10(4) to prepare cellulose solution. Regenerated cellulose (RC) films were obtained from the cellulose solution by coagulating with sulfuric acid (H2SO4) aqueous solution with a concentration from 2 to 30 wt %. Solubility of cellulose, structure, and mechanical properties of the RC films were examined by infrared spectroscopy, X-ray diffraction, scanning electron microscopy, C-13 NMR, and tensile tests. C-13 NMR analysis indicated that the novel solvent of cellulose is a nonderivative aqueous solution system. The presence of thiourea enhanced significantly the solubility of cellulose in NaOH aqueous solution and reduced the formation of cellulose gel; as a result, thiourea prevented the association between cellulose molecules, leading to the solvation of cellulose. The RC film obtained by coagulating with 5 wt % H2SO4 aqueous solution for 5 min exhibited higher mechanical properties than that with other H2SO4 concentrations and a homogenous porous structure with a mean pore size of 186 nm for free surface in the wet state. The RC film plasticized with 10% glycerin for 5 min had a tensile strength of 107 MPa and breaking elongation of 10%, and about 1% glycerin in the RC film plays an important role in the enhancement of the mechanical properties. (C) 2002 Wiley Periodicals, Inc.