Abstract: A cellucotton having a vertical structure that enables bi-directional elasticity, a production device and a method thereof are disclosed. During the production of the cellucotton having a vertical structure by lapping and stacking of fiber layers (3), multiple gaps are created in the longitudinal direction along the fiber layers, thereby enabling elasticity in the longitudinal direction; and disposed on the cellucotton having a vertical structure produced by lapping and stacking on the fiber layer are multiple fiber grooves (31), the fiber grooves enable elasticity in the transverse direction. The cellucotton has good elasticity in the longitudinal and transverse directions, and can therefore be used for car seat cushions, sofas, and women's underwear to avoid deformation arising from unidirectional expansions and contractions.