Cellulose was fluoroacetylated in trifluoroacetic acid(TFA)/trifluoroacetic anhydride (TFAA) and fluoroacetylation was confirmed by measuring the degree of substitution(DS) and IR peak. 6/4 mixture(v/v) of TFA/TFAA was shown to be best for fluoroacetylation and the reaction time was set at 24 hours to obtain good spinning dopes. DS value of the obtained cellulose fluo-roacetate(CFA) reached 0.81 and DP value decreased to half after reaction time of 7 hours. CFA fiber spun by dry-jet wet spinning method showed 2.89 g/den of tensile strength and 9% elongation at break. As the content of cellulose in solution and the degree of polymerization of the cellulose increased, tenacity of the CFA fibers increased. The fiber showed a melting temperature of 338 $^{circ}C$.