The effects of the modifying bath composition, fire-retardant content, and modification stage on the formation and structure of coke resulting from the pyrolysis and combustion of viscose fibers were determined. The fire retardants were shown to induce dehydration and structuring of the fiber. This was confirmed by the reduction of the temperature for the start of oxidation, the destruction rate, the size of exotherms, the increased yield of carbonized structures, and the oxygen index. The textile structure of the coke was preserved after modification of the fibers, which was important for their use to produce carbon fibers.