Most cellulose resources come from the higher plants, but bacteria also synthesize same cellulose as in plants. Many scientists have been widely studied on the bacterial cellulose, the process development, manufacturing, even marketing of cellulose fibers. The bacterial celluloses are very different in its physical and morphological structures. These fibers have many unique properties that are potentially and commercially beneficial. The fine fibers can produce a smooth paper with enchanced its strength property. But there gave been few reports on the mechanical properties of the processing of bacterial cellulose into structural materials. This study were performed to elucidate the mechanical properties of sheets prepared from bacterial cellulose. Also reinforcing effect of bacterial cellulose on the conventional pulp paper as well as surface structures by scanning electron microscopy were discussed. Paper made from bacterial cellulose is 10 times much stronger than ordinary chemical pulp sheet, and the mixing of bacterial cellulose has a remarkable reinforcing effect on the papers. Mechanical strengthes were increased with the increase of bacterial cellulose content in the sheet. This strength increase corresponds to the increasing water retention value and sheet density with the increase of bacterial cellulose content. Scanning electron micrographs were shown that fine microfibrills of bacterial celluloses covered on the surfaces of hardwood pulp fibers, and enhanced sheet strength by its intimate fiber bonding.