In Recent years, the applications of organic and biodegradable resources have received more attentio due to environmental impacts and lack of fossil fuels and increasing global energy demand . Cellulose is the most abundant biopolymer in the world and therefore, extensive studie have been made on cellulose and nano cellulose extraction from different resources . In this study, a new approach to extract nano cellulose has been proposed which include chemical methods followed by electro spinning . Also wheat straws used as a raw material because it is so cheap and has no economic value. In chemical method, to remove non cellulosic materials and for fibrils to swell was firstly, wheat straws were pretreated for 2 hours in a 17.5wt% NaOH solution. Then, acid hydrolysis performed for 135 min at 75 °C in presence of hydrochloric acid 2 molar. In the next step, alkali hydrolysis by a dilute solution of sodium hydroxide 2% by weight in water bath at 80 ° C for 2 hours. Acid hydrolysis and alkali hydrolysis remove of hemicellulose and soluble lignin. To remove the insoluble lignin, bleaching process in two stages, by the hydrogen peroxide and sodium hypochlorite was performed. The chemical composition of the fiber and kappa number test was determined that showed more non-cellulosic fibers have been removed and the structure of fibers has a 86.5% cellulose. These results, which remove lignin and cellulose materials from the fiber structure in FTIR test were repeated. SEM images showed that the fibers are well removal of non-cellulosic and fiber diameter is reduced. Cellulose nano fibers by electrospinning was produced at the next stage. The cellulose in various concentrations of sodium hydroxide / urea / thiourea solution was electrospun. Optical microscopy showed that all concentrations below 5wt% of fibers were electrospraed and not well formed at this concentrations. Measuring the viscosity of the solution showed that the low viscosity of solutions causes of not spinning. Then, the solvent TFA was used for electrospinning process. Because of the high vapor pressure of solvent, electrospinning process was conducted in a high relative humidity. Cellulose was dissolved in the solvent in different concentrations and7.5wt% was best. In this concentration fibers were long but still uniform fiber diameter were achieved. The average fiber diameter was obtained to be 150 nm. To improve the fiber quality 5% by weight of methylene chloride was added to the solution to improve the electrical conductivity of the solution. SEM images showed that a fiber diameter and fiber length is suitable. The average diameter of the nanofibers was measured to be 120 nm. Cellulose fibers were also characterized by FTIR analysis was found that nanofibers were still contained some of the solvents (TFA). Then, an epoxy based composited reinforced by a mat of electrospun cellulose nanofibers was prepared by hand lay-up method. Tensile test results showed that the tensile strength, elongation and modulus of the nanocomposites were increased. Impact test showed that by adding a mat of nano fibers in epoxy composite materials was also increased impact resistance significantly. Key Words: cellulose, electrospinning, nanofibers, epoxy resin, nanocomposites