Recently, interest in utilization plan of recycling paper have been enhanced. Therefore, this research aimed to develop the manufacture process of cellulose acetate using old newsprint by acetosolv pulping process. And the manufactured cellulose acetate was also analyzed, especially based on chemical properties. The summarized results in this research were as follows; Reaction time, kind and amount of catalyst, and ratio of liquor to material were varied during acetosolv pulping process of old newsprint. Ratio of liquor to material did not give the significant difference in reaction product. Delignification rate was increased with increasing reaction time during acetosolv pulping, but yield and degree of substitution decreased with increasing reaction time. Sulfuric acid are better catalyst than hydrochloric acid in acetosolv pulping process for old newsprint, and optimal addition amount of catalyst was 1% based on reaction material. Delignification, yield, and degree of substitution were influenced by the catalyst and reaction time. Under pulping condition of $120^{circ}C$ in 1/12 liquor to material ratio and 60min, degree of substitution was about 0.7. The acetylation reaction was not completely caused by these reaction condition. The examination of the FT-IR spectra revealed that absorption band(1200$ extrm{cm}^{-2}$, 1,750$ extrm{cm}^{-1}$) caused by carbonyl group were confirmed.