Sulfite (magnesium base) reed paper pulp was refined by hot alkaline, cold alkaline, acid and combination processes, so that its a-cellulose content and furfurol value would fit the chemical requirements of a rayon grade pulp. Hot alkaline and cold alkaline refinings are effective For raising a-cellulose content, but not effective for lowering furfurol value to below 5%. Acid process (60% H₂SO₄) is effective for raising a-cellulose content and lowering furfurol value. For lowering ash content, appropriate hot alkaline treatment is effective, but its effect has a limit. Ash content can be lowered only to 0.307%. This value approaches, but has not yct reached the requirement for rayon grade pulp. Appropriate combination of acid and hot alkaline refinings is most favorable for raising a-cellulose content and lowering furfurol value.