Irreversible hydrogen bonding is the most widely recognized mechanism of fiber hornification, and NaOH/urea aqueous solution can break the inter-and intramolecular hydrogen bonds of cellulose. In order to investigate whether or not this solution system reverses the hornification of fibers that repeatedly underwent wetting and drying, we studied the degree of hornification of repaired fibers, which have been treated with NaOH/urea aqueous solution and regenerated in H 2 SO 4 /Na 2 SO 4 aqueous solution, and we analyzed the physical properties of the resulting paper sheets. The water retention value (WRV) of the repaired fibers was equivalent to that of virgin pulp, and the hornification has been thoroughly reversed. The physical properties of the resulting paper sheets have improved, especially the tear and burst indexes, which have approximately doubled. Moreover, the dissolution/regeneration process slightly inhibited the degree of fiber hornification and increased the cycle number of the recycled fibers.