Abstract: The present Invention relates to the use of choline butyrate or butyrylcholine in food and in particular in the treatment of Intestinal disorders and in the stimulation of the brain development. Furthermore, the invention provides for a food supplement and a pharmaceutical composition comprising choline butyrate or butyrylcholine, The invention also relates to an animal feed comprising choline butyrate or butyrylcholine or said food supplement.

Abstract: The solid preparation which improved the dissolution profile and the stability of the 6,7-unsaturation-7-carbamoyl morphinan derivative is provided. When 6,7-unsaturation-7-carbamoyl morphinan derivative, croscarmellose sodium and ferric oxide were contained, not titanium oxide in the solid preparations and the coating solid preparations, a dissolution rate after 15 minutes of the dissolution test is more than 85%, and stability, particularly, light stability can be improve.

Abstract: An optical compensation film is disclosed herein, which is made by uniaxially or biaxially stretching of a multilayer film including a first polymer film having a refractive index profile satisfying the equations of (nx+ny)/2?nz and |nx?ny|<0.005 and a second polymer film having a refractive index profile satisfying the equations of (nx+ny)/2<nz and |nx?ny|<0.005, wherein nx and ny represent in-plane refractive indices and nz the thickness-direction refractive index of the films, and wherein said optical compensation film has a positive in-plane retardation that satisfies the relations of 0.7<R450/R550<1 and 1<R650/R550<1.25, wherein R450, R550, and R650 are in-plane retardations at the light wavelengths of 450 nm, 550 nm, and 650 nm respectively.

Abstract: This invention provides cellulose ester interpolymers, and methods of oxidizing cellulose interpolymers and cellulose ester interpolymers. The invention also provides routes to access carboxylated cellulose ester derivatives with high acid numbers wherein the carboxyl group is attached directly to the cellulose backbone by a carbon-carbon bond. Through functionalization of an intermediate aldehyde, the corresponding cationic or zwitterionic cellulose ester derivatives can also be accessed. The interpolymers of the present invention have a number of end-use applications, for example, as binder resins in various types of coating compositions and as drug delivery agents.

Abstract: This invention relates a cellulose solution comprising cellulose and at least one tetraalkylammonium alkylphosphate and processes to produce the cellulose solution. Another aspect of this invention relates to shaped articles prepared from a cellulose solution comprising cellulose and at least one tetraalkylammonium alkylphosphate. Another embodiment of this invention relates to compositions comprising derivatives of cellulose prepared from a cellulose solution comprising at least one tetraalkylammonium alkylphosphate. Another embodiment of this invention relates to compositions comprising regioselectively substituted cellulose esters prepared from a cellulose solution comprising cellulose and at least one tetraalkylammonium alkylphosphate. In another embodiment of the invention, the cellulose esters of the present invention are used as protective and compensation films for liquid crystalline displays.

Abstract: The present invention relates to cellulose mixed esters, processes for preparing these and uses of the cellulose mixed esters, for example in coating compositions. The cellulose mixed esters have glass transition temperatures that fall within an appropriate range to allow for film formation to occur at ambient temperatures and have a total degree of substitution per anhydroglucose unit of about 2.5 to about 3.5; a residual hydroxyl functionality per anhydroglucose unit of 0 to about 0.5; a degree of substitution per anhydroglucose unit by C2-C6 ester groups of about 0.5 to about 2.8; and a degree of substitution per anhydroglucose unit by Ievulinyl ester groups of about 0.2 to about 2.6.

Abstract: The present inventions relate to cellulose esters having low hydroxyl content for use in optical applications, such as liquid crystal display (LCD) films. Films with low hydroxyl levels and a given ratio of non-acetyl ester to hydroxyl level have low intrinsic birefringence. These films can be cast, molded, or otherwise oriented without an appreciable birefringence or optical distortion (i.e. retardation). These films are useful in polarizer, protective, and compensator films and in molded optical parts, such as lenses. The resins of the present inventions can also be made to have “+C plate” behavior either by melt or solvent based processing, which is uncharacteristic of cellulose esters. Such +C behavior allows films having unique compensatory behavior. Other embodiments of the invention relate to methods of melt casting films while minimizing birefringence. Another embodiment of the invention is directed to films made from the cellulose esters described herein further comprising a plasticizer.

Abstract: The problem of the present invention is to provide a phase difference film, by utilizing a cellulose ester having an acyl group substitution degree of less than 2.0 and improved compatibility, having high phase difference property despite its small film thickness and imparting high contrast and optical transmittance to a liquid crystal display device. A polarizing plate and a liquid crystal display device provided with the phase difference film are also provided. The phase difference film of the invention contains a cellulose ester which is obtained by substituting an acyl group having at least two carbon atoms for a hydroxy group in a glucose unit composing a cellulose, the film satisfies specific expressions when DS2, DS3 and DS6 are degrees of substitution of the acyl groups for the hydroxy groups at a 2C, 3C and 6C positions, respectively, of the glucose unit.

Abstract: Regioselectively substituted cellulose esters having a plurality of aryl-acyl substituents and a plurality of alkyl-acyl substituents are disclosed along with methods for making the same. Such cellulose esters may be suitable for use in optical films, such as optical films having certain Nz values, ?A optical films, and/or +C optical films. Optical films prepared employing such cellulose esters have a variety of commercial applications, such as, for example, as compensation films in liquid crystal displays and/or waveplates in creating circular polarized light used in 3-D technology.

Abstract: The present invention relates to cellulose esters having low hydroxyl content for use in optical applications, such as liquid crystal display (LCD) films. Films made with low hydroxyl levels and a given ratio of non-acetyl ester to hydroxyl level have been found to have low intrinsic birefringence. These films can be cast, molded, or otherwise oriented without an appreciable birefringence or optical distortion (i.e. retardation). Such features make these films useful in polarizer, protective, and compensator films as well as molded optical parts, such as lenses. Furthermore, it has also been found that resins of the present invention can also be made to have “+C plate” behavior either by melt or solvent based processing, a characteristic which is not typical of cellulose esters. Such +C behavior allows films to be produced having unique compensatory behavior. Other embodiments of the invention relate to methods melt casting films while minimizing birefringence formation.

Abstract: A composition is provided that contains a major amount of a hydrocarbon base fluid having a viscosity of up to 600 cST at 40 ° C. and (b) a minor amount of a micronized cellulose acetate butyrate having a particle size distribution on average of less than 30 microns. The compositions reduce and control the friction coefficient and anti-wear film of hydrocarbon base fluids.

Abstract: A polymer film that has an in-plane retardation Re(?) and a thickness-direction retardation Rth(?) satisfying formula (i) and (ii), and that further has a surface energy of at least one surface is from 50 mN/m to 80 mN/m: 0?Re(630)?10, and |Rth(630)|?25;??(i) and |Re(400)?Re(700)|?10, and |Rth(400)?Rth(700)|?35.??(ii) in the formulae, Re(?) and Rth(?) are measurement values at the wavelength of ? nm, and an optically-compensatory film, an optical material such as a polarizer and a liquid-crystal display device using the polymer film.

Abstract: This invention relates to novel compositions comprising regioselectively substituted cellulose esters. One aspect of the invention relates to processes for preparing regioselectively substituted cellulose esters from cellulose dissolved in ionic liquids. Another aspect of the invention relates to the utility of regioselectively substituted cellulose esters in applications such as protective and compensation films for liquid crystalline displays.

Abstract: This invention provides cellulose ester interpolymers, and methods of oxidizing cellulose interpolymers and cellulose ester interpolymers. The invention also provides routes to access carboxylated cellulose ester derivatives with high acid numbers wherein the carboxyl group is attached directly to the cellulose backbone by a carbon-carbon bond. Through functionalization of an intermediate aldehyde, the corresponding cationic or zwitterionic cellulose ester derivatives can also be accessed. The interpolymers of the present invention have a number of end-use applications, for example, as binder resins in various types of coating compositions and as drug delivery agents.

Abstract: This invention provides cellulose ester interpolymers, and methods of oxidizing cellulose interpolymers and cellulose ester interpolymers. The invention also provides routes to access carboxylated cellulose ester derivatives with high acid numbers wherein the carboxyl group is attached directly to the cellulose backbone by a carbon-carbon bond. Through functionalization of an intermediate aldehyde, the corresponding cationic or zwitterionic cellulose ester derivatives can also be accessed. The interpolymers of the present invention have a number of end-use applications, for example, as binder resins in various types of coating compositions and as drug delivery agents.

Abstract: This invention provides cellulose ester interpolymers, and methods of oxidizing cellulose interpolymers and cellulose ester interpolymers. The invention also provides routes to access carboxylated cellulose ester derivatives with high acid numbers wherein the carboxyl group is attached directly to the cellulose backbone by a carbon-carbon bond. Through functionalization of an intermediate aldehyde, the corresponding cationic or zwitterionic cellulose ester derivatives can also be accessed. The interpolymers of the present invention have a number of end-use applications, for example, as binder resins in various types of coating compositions and as drug delivery agents.

Abstract: The invention relates to expandable polymers and/or polymer granulates of cellulose acetate butyrate (CAB) having an average molecular weight (Mn), determined as polystyrene-equivalent molecular weight by means of gel chromatography, of ?20.000 g/mol and an average butyryl content of cellulose acetate butyrate of ?20 wt. %, preferably ?30 wt. %, and corresponding polymer foams.

Abstract: This invention relates to novel compositions comprising regioselectively substituted cellulose esters. One aspect of the invention relates to processes for preparing regioselectively substituted cellulose esters from cellulose dissolved in ionic liquids. Another aspect of the invention relates to the utility of regioselectively substituted cellulose esters in applications such as protective and compensation films for liquid crystalline displays.

Abstract: The present invention relates to cellulose esters having low hydroxyl content for use in optical applications, such as liquid crystal display (LCD) films. Films made with low hydroxyl levels and a given ratio of non-acetyl ester to hydroxyl level have been found to have low intrinsic birefringence. Therefore, these films can be cast, molded, or otherwise oriented without an appreciable birefringence or optical distortion (i.e. retardation). Such features make these films useful in polarizer, protective, and compensator films as well as molded optical parts, such as lenses. Furthermore, it has also been found that resins of the present invention can also be made to have “+C plate” behavior either by melt or solvent based processing, a characteristic which is not typical of cellulose esters. Such +C behavior allows films to be produced having unique compensatory behavior. Other embodiments of the invention relate to methods melt casting films while minimizing birefringence formation.

Abstract: The present invention relates to cellulose esters having low hydroxyl content for use in optical applications, such as liquid crystal display (LCD) films. Films made with low hydroxyl levels and a given ratio of non-acetyl ester to hydroxyl level have been found to have low intrinsic birefringence. Therefore, these films can be cast, molded, or otherwise oriented without an appreciable birefringence or optical distortion (i.e. retardation). Such features make these films useful in polarizer, protective, and compensator films as well as molded optical parts, such as lenses. Furthermore, it has also been found that resins of the present invention can also be made to have “+C plate” behavior either by melt or solvent based processing, a characteristic which is not typical of cellulose esters. Such +C behavior allows films to be produced having unique compensatory behavior. Other embodiments of the invention relate to methods melt casting films while minimizing birefringence formation.

Abstract: Regioselectively substituted cellulose esters having a plurality of aryl-acyl substituents and a plurality of alkyl-acyl substituents are disclosed along with methods for making the same. Such cellulose esters may be suitable for use in optical films, such as optical films having certain Nz values, ?A optical films, and/or +C optical films. Optical films prepared employing such cellulose esters have a variety of commercial applications, such as, for example, as compensation films in liquid crystal displays and/or waveplates in creating circular polarized light used in 3-D technology.

Abstract: Regioselectively substituted cellulose esters having a plurality of aryl-acyl substituents and a plurality of alkyl-acyl substituents are disclosed along with methods for making the same. Such cellulose esters may be suitable for use in optical films, such as optical films having certain Nz values, ?A optical films, and/or +C optical films. Optical films prepared employing such cellulose esters have a variety of commercial applications, such as, for example, as compensation films in liquid crystal displays and/or waveplates in creating circular polarized light used in 3-D technology.

Abstract: Regioselectively substituted cellulose esters having a plurality of aryl-acyl substituents and a plurality of alkyl-acyl substituents are disclosed along with methods for making the same. Such cellulose esters may be suitable for use in optical films, such as optical films having certain Nz values, ?A optical films, and/or +C optical films. Optical films prepared employing such cellulose esters have a variety of commercial applications, such as, for example, as compensation films in liquid crystal displays and/or waveplates in creating circular polarized light used in 3-D technology.

Abstract: Regioselectively substituted cellulose esters having a plurality of aryl-acyl substituents and a plurality of alkyl-acyl substituents are disclosed along with methods for making the same. Such cellulose esters may be suitable for use in optical films, such as optical films having certain Nz values, ?A optical films, and/or +C optical films. Optical films prepared employing such cellulose esters have a variety of commercial applications, such as, for example, as compensation films in liquid crystal displays and/or waveplates in creating circular polarized light used in 3-D technology.

Abstract: Ionic liquids and cellulose ester compositions and processes for producing ionic liquids and cellulose esters. Cellulose esters can be produced by esterifying cellulose in a reaction medium comprising one or more halide ionic liquids and at least one binary component. Cellulose esters prepared via the methods of the present invention can have a degree of substitution (“DS”) of at least 1.5 and can comprise a plurality of ester substituents, where at least 50 percent of the ester substituents comprise alkyl esters having a carbon chain length of at least 6 carbons.

Abstract: Ionic liquids and cellulose ester compositions and processes for producing ionic liquids and cellulose esters. Cellulose esters can be produced by subjecting a cellulose-ionic liquid solution comprising cellulose, one or more ionic liquids, and one or more co-solvents to esterification to thereby produce an esterified medium comprising a cellulose ester. The co-solvents employed in the present invention can be either miscible or immiscible with the cellulose-ionic liquid solution but can be readily dispersed or soluble in the esterified medium.

Abstract: Ionic liquids and cellulose ester compositions and processes for producing ionic liquids and cellulose esters. Cellulose esters can be produced by subjecting a cellulose-ionic liquid solution comprising cellulose, one or more ionic liquids, and one or more co-solvents to esterification to thereby produce an esterified medium comprising a cellulose ester. The co-solvents employed in the present invention can be either miscible or immiscible with the cellulose-ionic liquid solution but can be readily dispersed or soluble in the esterified medium.

Abstract: A cellulose ester film is provided and includes a polycondensate obtained from a diol and a dicarboxylic acid, and the polycondensate contains the following (1) and (2). (1) A dicarboxylic acid residue containing an aromatic dicarboxylic acid residue and an aliphatic dicarboxylic acid residue having an average carbon number of 4.0 to 5.0, in which a ratio of the aromatic dicarboxylic acid residue represented by the following equation is from 40% by mole to 95% by mole: The ratio of the aromatic dicarboxylic acid residue=[(the number of moles of the aromatic dicarboxylic acid residue)/((the number of moles of the aromatic dicarboxylic acid residue)+(the number of moles of the aliphatic dicarboxylic acid residues))]×100. (2) An aliphatic diol residue having an average carbon number of 2.0 to 3.0.

Abstract: Ionic liquids and cellulose ester compositions and processes for producing ionic liquids and cellulose esters. Cellulose esters can be produced by esterifying cellulose in a reaction medium comprising one or more ionic liquids. Cellulose esters prepared via the methods of the present invention can be contacted with at least one bleaching agent to produce bleached cellulose esters having a ?E value of less than 30.

Abstract: The present invention relates to esters of diacids and cellulosic materials and methods for making thereof. The ester has the chemical composition of Formula (I) Formula I where R1, R2, and R3 can be the same or different, and each of which is selected from —H, —COR?, —R??, or —COR? COOH, with the proviso that at least one of the R1, R2, or R3 is —COR? COOH; R? is an alkyl, alkenyl, alkynyl, or aromatic group; R? is an alkyl, alkenyl, or alkynyl group having 4 or more carbon atoms (?C4); and R?? is an alkyl, alkenyl, alkynyl, polyol, or aromatic group.

Abstract: The present invention provides a compound represented by the Formula I: Wherein substituents R16, R17 and R17? are each independently selected from an electron withdrawing group having a Hammett ?p value of from 0.05 to 0.85, provided that one of R16 and R17 is hydrogen.

Abstract: A thermo-molding material contains a water-insoluble cellulose derivative, wherein the water-insoluble cellulose derivative comprises: A) a hydrocarbon group; B) a group containing an acyl group: —CO—RB1 and an alkyleneoxy group: —RB2—O— (RB1 represents a hydrocarbon group, and RB2 represents an alkylene group having 3 carbon atoms); and C) an acyl group: —CO—RC (RC represents a hydrocarbon group).

Abstract: A cellulose ester film has a front retardation Re of from 20 nm to 100 nm relative to light having a wavelength of 590 nm at 25° C. and 60% RH; a retardation Rth in a film thickness direction of from 60 nm to 400 nm relative to light having a wavelength of 590 nm at 25° C. and 60% RH; and a shrinkage factor in a slow axis direction of less than 1% in the range of from a glass transition temperature to a temperature of 40° C. higher than a glass transition temperature.

Abstract: A cellulose derivative, contains A) a hydrocarbon group; B) a group containing an acyl group: —CO—RB and an ethyleneoxy group: —C2H4—O— (RB represents a hydrocarbon group); and C) an acyl group: —CO—RC (RC represents a hydrocarbon group). A method for preparing the cellulose derivative, a resin composition containing the cellulose derivative, a case for an electric and electronic device and a method for preparing a molded body are also provided.

Abstract: This invention relates a cellulose solution comprising cellulose and at least one tetraalkylammonium alkylphosphate and processes to produce the cellulose solution. Another aspect of this invention relates to shaped articles prepared from a cellulose solution comprising cellulose and at least one tetraalkylammonium alkylphosphate. Another embodiment of this invention relates to compositions comprising derivatives of cellulose prepared from a cellulose solution comprising at least one tetraalkylammonium alkylphosphate. Another embodiment of this invention relates to compositions comprising regioselectively substituted cellulose esters prepared from a cellulose solution comprising cellulose and at least one tetraalkylammonium alkylphosphate. In another embodiment of the invention, the cellulose esters of the present invention are used as protective and compensation films for liquid crystalline displays.

Abstract: This invention relates to novel compositions comprising regioselectively substituted cellulose esters. One aspect of the invention relates to processes for preparing regioselectively substituted cellulose esters from cellulose dissolved in ionic liquids. Another aspect of the invention relates to the utility of regioselectively substituted cellulose esters in applications such as protective and compensation films for liquid crystalline displays.

Abstract: Ionic liquids and cellulose ester compositions and processes for producing ionic liquids and cellulose esters. Cellulose esters can be produced by esterifying cellulose in a reaction medium comprising one or more halide ionic liquids and at least one binary component. Cellulose esters prepared via the methods of the present invention can have a degree of substitution (“DS”) of at least 1.5 and can comprise a plurality of ester substituents, where at least 50 percent of the ester substituents comprise alkyl esters having a carbon chain length of at least 6 carbons.

Abstract: Processes for recycling an ionic liquid comprising employing an initial ionic liquid as a solvent and/or reagent resulting in a modified ionic liquid and thereafter subjecting at least a portion of the modified ionic liquid to at least one anion exchange process to produce a reformed ionic liquid. The initial ionic liquid can be employed in a cellulose esterification process, thereby producing the modified ionic liquid. At least a portion of the reformed ionic liquid can be recycled to a point upstream in the cellulose esterification process.

Abstract: Ionic liquids and cellulose ester compositions and processes and apparatus for producing ionic liquids and cellulose esters. Cellulose esters can be produced by dissolving cellulose in carboxylated ionic liquids and thereafter contacting the cellulose solution with at least one acylating reagent. Cellulose esters produced via the present invention can comprise ester groups that originate from the carboxylated ionic liquid and/or the acylating reagent.

Abstract: A cellulose acylate film, comprising a cellulose acylate having at least one substituent (Substituent A) comprising an aromatic group having at least one C4 or longer aliphatic group, is disclosed.

Abstract: This invention relates to novel compositions comprising regioselectively substituted cellulose esters. One aspect of the invention relates to processes for preparing regioselectively substituted cellulose esters from cellulose dissolved in ionic liquids. Another aspect of the invention relates to the utility of regioselectively substituted cellulose esters in applications such as protective and compensation films for liquid crystalline displays.

Abstract: This invention provides cellulose ester interpolymers, and methods of oxidizing cellulose interpolymers and cellulose ester interpolymers. The invention also provides routes to access carboxylated cellulose ester derivatives with high acid numbers wherein the carboxyl group is attached directly to the cellulose backbone by a carbon-carbon bond. Through functionalization of an intermediate aldehyde, the corresponding cationic or zwitterionic cellulose ester derivatives can also be accessed. The interpolymers of the present invention have a number of end-use applications, for example, as binder resins in various types of coating compositions and as drug delivery agents.

Abstract: An unstretched cellulose acylate film hardly breakable upon stretching can be produced by melt film forming and as a result, a highly oriented stretched cellulose acylate film can be obtained. Using an extruder with a screw compression ratio of 2.5 to 4.5 and an L/D of 20 to 50, a cellulose acylate resin is extruded into a sheet at an extrusion temperature of 190° C. to 240° C. from a die to a cooling drum, and solidified by cooling to prepare an unstretched cellulose acylate film 16, which is then stretched to produce a stretched cellulose acylate film.

Abstract: Thanks to a cellulose ester film comprising at least one kind of a polycondensed ester obtained from at least one kind of an aliphatic diol having an average carbon number of 2.0 to 2.5 and a dicarboxylic acid mixture containing at least one kind of an aromatic ring-containing dicarboxylic acid and at least one kind of an aliphatic dicarboxylic acid and having an average carbon number of 6.0 to 10.0, an excellent cellulose ester film yielding little process contamination at the production and ensuring high production efficiency, a retardation film with excellent characteristics, and a polarizing plate and a liquid crystal display device each using the film, are provided.

Abstract: A process for extracting the water soluble fiber from corn fiber hulls is provided comprising the steps of subjecting the corn fiber hulls to a destarching process, a dewatering process, and exposing the destarched and dewatered corn fiber hulls to a thermochemical treatment to obtain a water-soluble non-caloric corn fiber. A water-soluble non-caloric corn fiber composition is disclosed comprising a destarched corn fiber hull produced by subjecting corn fiber hulls to a non-alkaline destarching process to obtain a destarched corn fiber, dewatering said destarched corn fiber hull, and exposing said destarched and dewatered corn fiber hull to one or more thermochemical treatments to obtain a water-soluble non-caloric corn fiber. Foods and a pharmaceutical comprising the water-soluble non-caloric corn fiber composition are disclosed.

Abstract: The present invention relates to cellulose esters having low hydroxyl content for use in optical applications, such as liquid crystal display (LCD) films. Films made with low hydroxyl levels and a given ratio of non-acetyl ester to hydroxyl level have been found to have low intrinsic birefringence. These films can be cast, molded, or otherwise oriented without an appreciable birefringence or optical distortion (i.e. retardation). Such features make these films useful in polarizer, protective, and compensator films as well as molded optical parts, such as lenses. Furthermore, it has also been found that resins of the present invention can also be made to have “+C plate” behavior either by melt or solvent based processing, a characteristic which is not typical of cellulose esters. Such +C behavior allows films to be produced having unique compensatory behavior. Other embodiments of the invention relate to methods melt casting films while minimizing birefringence formation.

Abstract: A process for producing a cellulose acylate film, the process comprising melt-cast filming a composition comprising a cellulose acylate that has a specific acyl substitution degree, and that has a residual sulfate in an amount equal to or less than a definite amount (in terms of an amount of a sulfur atom), and a a cellulose acylate film produced by the process, a high-quality retardation film, a polarizing plate, an optical compensatory film, an anti-reflective film and an image display device using same.

Abstract: The present invention relates to cellulose esters having low hydroxyl content for use in optical applications, such as liquid crystal display (LCD) films. Films made with low hydroxyl levels and a given ratio of non-acetyl ester to hydroxyl level have been found to have low intrinsic birefringence. Therefore, these films can be cast, molded, or otherwise oriented without an appreciable birefringence or optical distortion (i.e. retardation). Such features make these films useful in polarizer, protective, and compensator films as well as molded optical parts, such as lenses. Furthermore, it has also been found that resins of the present invention can also be made to have “+C plate” behavior either by melt or solvent based processing, a characteristic which is not typical of cellulose esters. Such +C behavior allows films to be produced having unique compensatory behavior. Other embodiments of the invention relate to methods melt casting films while minimizing birefringence formation.

Abstract: A film for a liquid crystal display comprising a fatty acid cellulose ester film having an acetyl group and a propionyl group is disclosed. Sum of degree of acetyl substitution (DSac) and degree of propionyl substitution (DSpr) of the fatty acid cellulose ester film of the film is 2.8 or less, and a retardation value (Rt value) in the thickness direction define by Formula 1 is 60 to 300 nm.

Abstract: In a multi-layer structure of a cellulose acylate film, the averaged degree of acylation of surface layers is controlled in the range of 0.5 to 2.8 by mixing several sorts of cellulose acylates having different averaged degrees of acyation. One of the surface layers is formed on a substrate by casting a solution containing cellulose acylate made of cotton linter. Lubricant particles are added to a solution for the surface layers, and emission compounds to a solution for the inner layers. The obtained cellulose acylate film is excellent in adhesive property to the hydrophobic material without saponification, and adequately used for the polarizing filter, an optical compensation sheet, and liquid crystal display.