Abstract: A manufacturing process of cellulose solution with low viscosity includes the step of dissolving a cellulose in a mixture solvent which is produced by mixing an additional solvent mixture, N-methylol caprolactom, with a main solvent, N-methyl morpholine oxide. The present invention not only can increase the swelling of the pulp during the dissolving process, but also can lower the viscosity of the cellulose solution that enables the manufacturing process to process at lower temperature and the cellulose solution produced to spin in higher spinning speed. Therefore, the physical property and the quality of the final fiber product are improved by eliminating the problem of cellulose polymerization decay.