Cellulose web was fabricated by electro-spinning process under high voltage. Also, oxidized cellulose web was made by oxidation process which involved the reaction of cellulose web with a mixture of nitrogen dioxide and perfluorocarbon. It was developed to prevent the adhesion of human body tissue because of its bioabsorbable properties. Cellulose web was electrospun from 8 wt% cellulose solution in N-methylmorpholine N-oxide (NMMO). It had a diameter in the range from 0.5 to 157m. It was confirmed by IR (C=O, 1730~1750 $cm^{-1}$ /) that some pars of OH groups of cellulose web was changed to COOH groups. The carboxyl content of oxidized cellulose web increased with reaction time and temperature. In-vitro degradation of oxidized cellulose web was tested as a function of immersion time in a buffer solution at pH 7.4 and 37$^{circ}C$. It absorbed the surrounding buffer solution and swelled. As immersion time increased, it became a gel. Most of its fibrous structure was lost within immersion time of 4 days. It degraded completely within a week.