Smoke evolved from burning cellulose insulation treated with boric acid-borax-alum as combustion retardants has been studied using a light absorption method. It has been shown that the quantity of smoke are decreased with the increase of oxygen concentration. Applied fire retardants did not increase smoke generation from investigated cellulose insulation in range of themal degradation without flaming. These same fire retardants increased from in the range of flaming combustion. The results of this work have been analysed using imperical equation, which correlated the smoke density at oxygen content of combustion transition. This equation may be. $sigma$=$sigma$$_{T}$ exp｛-7.24$ imes$10$^{-7}$ ( $O_2$ $O_{2.T}$)｝Where $O_2$is the concentration of oxygen in the oxidizing gas, and $O_{2.T}$ refers to oxygen concentration of combustion transition.n.n.n.