Cotton linter pre-treatment methods using electron beam and sulfuric acid were investigated to prepare high quality regenerated fibers for fabrics. So far, NaOH was used to reduce the degree of polymerization (DP) of the cotton linter for ease of dissolving by cellulose solvent. Two pre-treatment methods were developed to reduce the consumption of the chemicals (NaOH) and to control the DP of cellulose more precisely. Changes in ${alpha}$-cellulose contents and brightness by the pre-treatments were also important concerns. Both electron beam irradiation and sulfuric acid were shown to be effective on controlling the DP of cellulose and to reduce the chemical consumption, but reduced ${alpha}$-cellulose contents as well in this study. Sulfuric acid pre-treatment, which needed additional washing process after the pre-treatment when comparing to the electron beam irradiation method, gave the highest brightness and the highest reduction of ${alpha}$-cellulose content.