AbstractPorous cellulose beads were prepared by solubilizing cellulose in sodium hydroxide/urea/sulfourea aqueous solution and then solidifying liquid beads in hydrochloric acid. Scanning electron microscopy (SEM) was used to characterize the morphologies of surface, cross section, and wall structures of the porous cellulose beads, which are folded and porous. The surface acid-base properties of porous cellulose beads were characterized in detail by inverse gas chromatography (IGC). The Lewis basic number Kb was found to be 0.854, which is indicative of a Lewis basic polymeric material. With the discussion of the results of SEM and IGC, a conclusion can be drawn that the porous cellulose beads showed a good ability of adsorbing the smoking tar of cigarettes.