A transparent cellulose film called cellophane is produced by coagulating and regenerating viscose, a solution obtained by pulp in an alkaline solution. Cellophane is naturally derived cellulose material that biodegrades not only in soil but also in seawater, making it an environmentally friendly material. However, recycling cellophane is difficult and there is no recycling system like that for plastic film. Therefore, as a result of examining the effective use of cellophane, we have developed a process to dissolve and recycle cellophane as a part of the raw material for manufacturing.