An absorbent cellulose material is disclosed which comprises a substituted cellulose having an average degree of substitution sufficiently low to render the material insoluble and in which the fibers have an increased surface area formed by bursting the fibers during drying. In addition, a method of manufacturing such absorbent material is also disclosed which comprises providing an insoluble substituted cellulose material having an average degree of substitution sufficiently low to render the material insoluble, swelling the material to its maximum swelled state, fixing the material in that state, and drying the material while maintaining the material in its swelled state to thereby prevent shrinkage of the material during drying and to cause the fibers to burst during drying.