Cellulose with a degree of polymerization up to 650 can be dissolved in dim
ethyl sulfoxide containing 10 to 20% (w/v) tetrabutylammonium fluoride trih
ydrate without any pretreatment within 15 min at room temperature. The new
solvent can be classified as a non-derivatizing one as conclude from C-13 N
MR measurements. The solvent can be used as reaction medium for the homogen
ous functionalization of the polymer. Cellulose esters are prepared very ef
fective by transesterification reactions. The functional groups are distrib
uted in the order expected for a homogeneous conversion, i.e., a preferred
reaction at the primary hydroxyl groups occurs. Moreover, carboxymethyl cel
lulose with a preferred functionalization at the primary hydroxyl groups an
d a non-statistic content of the different repeating units was accessible.