Abstract An investigation of the kinetics of cellulose degradation confirms the scheme proposed by G. V. Schulz and Mertes with the following modifications: the fast pre‐stage of the degradation is missing, because there are no faster cleaving bonds in the native cellulose; the first step of the degradation (pre‐oxidation) in agreement with the above mentioned authors consists in the uptake of an oxygen atom: in the second step, the scisson proper, the scheme of Staudinger and Roos is replaced by the newer and better founded scheme of Haskins and Hogsed , assuming an alkoxy‐elimination; the third step (post‐oxidation) finally consists in a limited number of substeps leading to a splitting off of about three glucose units which becomes evident in the losses of material. The values of the rate constants of the three characteristic reactions determined from the steady‐state and the non steady‐state period of the reaction practically coincide.