During treatment of cotton with cuprammoniulIl hydroxide solutions, the cellulose dissolves, leaving residues which vary in amount and in structure, depending upon the degree of purification of the fib ers. The undissolved residue from raw and from dewaxed fibers consist s principally of fragmented shells that formed the outer surface of the fibers, and, to a lesser extent, of material from the lumen. Both of these residues are isotropic and stain deeply with ruthenium red. Fibers from which both wax and pectic s ubstance have been removed dissolve in cuprammonium reagent, leaving only a very small amount of isotropic residue which exhibits no definite cytological structure.When a steady flow of cuprammonium hydroxide solution is appli ed to fibers mounted on a slide, the initial s welling of the fibers is followed by the appearance of small ellipsoidal particles which range from 1 to 2}l in size, appear bright between crossed nicols, and become dark in color when stained with iodine and sulfuric acid. Identical particles appe. ar, however, when cuprammonium hydroxide solution is drawn under the cover glass, in the absence of fibers. These particles are formed both in the presence and absence of cotton, and res ult from the exposure of the cuprammonium hydroxide reagent to air. They are washed undcr the cover glass by the fiow of cuprammonium hydroxide and become associated with any fib cr residue on the slide. Formation of these particles may be prevented by lIsing a specially constructed cell which prevents exposure of the reagent. Under thcsc conditions, no particlcs were observed during the slow passage, even for prolonged periods, of the cuprammonium reagent over the cotton fibers.Two cuprammonium hydroxidc solutions, one prepared according to ACS specification, and the other higher in ammonia content, were used in this investigation. It was found that particles formed much more q ui ckl y in the former, and accordingly make it less desirable for microscopic studies of the behavior of cotton fibers in cuprammonium reagent.