Cellulose furoates synthesized by a homogeneous reaction was used to make film and fiber. Either colorless or light yellow, transparent cellulose furoate film can be made by solvent cast. Cellulose furoate film with a DS of 2.56 and 20% PEG-400 as the plasticizer displayed 5441 psi maximum tenacity and 21.5% maximum strain. The film without plasticizer has a water vapor permeability of 0.124 ng.m/m(2).s.Pa. DMTA study identified the T-g of cellulose furoate with a DS of 2.77 was 225 degreesC. As the DS decreased, the T-g shifted toward higher temperature. The success of wet-spun fibers from LiCl/DMAc solution of cellulose and cellulose furoate substantiated cellulose furoate is compatible with cellulose. Unfortunately, the wet-spun fibers lost their mechanical and surface properties, and bioresistant property against Myrothecium verrucaria, Cheatomium globosum, and Aspergillus terreus.