Rayon is obtained from the wood of the spruce tree. The timber is freed from the bark. It is treated chemically to remove resins, washed and bleached. This mass of white fibers is converted into alkali cellulose by maceration with caustic soda. This is shredded, further soaked in alkali and shredded into crumbs. It is then treated with carbon disulfide to form cellulose xanthate and further dissolved in a weak caustic soda solution, to obtain viscose rayon. The solution is filtered and sprayed into an acid bath, where the viscose solidifies in the form of filaments. These filaments are twisted to form a thread and then spun into yarn.

The fibers can be given a matte appearance by dispersing finely divided titanium dioxide throughout the material. This product is known as delustered regenerated cellulose. However, titanium dioxide may delay wound healing.

Uses: Rayon or delustered rayon can be used to replace cotton partly or entirely, in a number of dressings. Lustrous regenerated cellulose (absorbent cotton wadding) is used for cleaning, swabbing and medicating wounds and for skin disinfection.

Compared with cotton, rayon is cheaper. It is cleaner, more pliable and softer. Its absorbency is not lost on storage.