PCT No. PCT/EP97/00652 Sec. 371 Date Aug. 6, 1998 Sec. 102(e) Date Aug. 6, 1998 PCT Filed Feb. 12, 1997 PCT Pub. No. WO97/30090 PCT Pub. Date Aug. 21, 1997A process for preparing a material having a high water and salt solutions absorbency, the material containing mainly cellulose that is dissolved in a solvent containing phosphoric acid, a solution is obtained that contains 94-100 wt. % of the following constituents: cellulose, phosphoric acid and/or its anhydrides, and water, the solution is then coagulated and washed in a liquid containing less than 50 wt. % of water. This process can be used to obtain cellulose products, such as fibers or pulp, which have a high water and (isotonic) salt solutions absorbency.