Cellulose films were successfully prepared from NaOH/urea/zincate aqueous solution pre-cooled to -13 A degrees C by coagulating with 5% H2SO4. The cellulose solution and regenerated cellulose films were characterized with dynamic rheology, ultraviolet-visible spectroscope, scanning electron microscopy, wide angle X-ray diffraction, Fourier transform infrared (FT-IR) spectrometer, thermogravimetry and tensile testing. The results indicated that at higher temperature (above 65 A degrees C) or lower temperature (below -10 A degrees C) or for longer storage time, gels could form in the cellulose dope. However, the cellulose solution remained a liquid state for a long time at 0-10 A degrees C. Moreover, there was an irreversible gelation in the cellulose solution system. The films with cellulose II exhibited better optical transmittance, high thermal stability and tensile strength than that prepared by NaOH/urea aqueous solution without zincate. Therefore, the addition of zincate in the NaOH/urea aqueous system could enhance the cellulose solubility and improve the structure and properties of the regenerated cellulose films.