Triacetate is derived from cellulose by acetylating cellulose with acetic acid and/or acetic anhydride. Acetylation converts hydroxyl groups in cellulose to acetyl groups, which renders the cellulose polymer much more soluble in organic solvents. The cellulose acetate is dissolved in a mixture of dichloromethane and methanol for spinning. As the filaments emerge from a spinneret, the solvent is evaporated in warm air, in a process known as dry spinning, leaving a fibre of almost pure triacetate.
A finishing process called S-Finishing or surface saponification is sometimes applied to acetate and triacetate fabrics using a sodium hydroxide solution. This removes part or all of the acetyl groups from the surface of the fibres leaving them with a cellulose coating. This reduces the tendency for the fibres to acquire a static charge.