PURPOSE: To obtain a dissolving paper useful for foods from processed refuse by decomposing beans-processed and squeezed lees using proteinase and lipase and then subjecting the resultant vegetable fiber to paper making.

CONSTITUTION: Beans processed and squeezed lees such as bean curd 11. or defatted soybean are controlled to pH6-11 using a buffer such as sodium hypocarbonate-sodium carbonate or hydrochloric aciddimethylglycine sodium salt and 0.1-0.05mol/l protenase (preferably protenase such as carboxypeptitase) and 0.1-0.01mol/l lipase (preferably lipase such as lever lipase) having 6-11 optimum pH are added to the solution and reacted with the lees solution at 35-45°C for 5-8hr while stirring and the reaction product is washed with water and only vegetable fiber is taken out. Then the vegetable fiber is subjected to paper making using dextrin, etc., as thickener to provide the aimed dissolving paper.