To provide a process for recycling usually dyed waste textiles mainly comprising cotton into fibers, films, etc.

This process for producing viscose comprises suspending a reactive-dyed cellulose material, optionally in mixture with pulp, in an alkali metal hydroxide soln. (alkali cellulose), optionally subjecting the alkali cellulose to the action of a reducing sulfur compd. at 20-80°C, then allowing the alkali cellulose to ripen at 30-80°C for at least 30 min, dissolving the alkali cellulose at 10-30°C by conversion with carbon disulfide into xanthate, and forming the xanthated alkali cellulose into fibers or films/sheets.