Owing to fragility and low compression strength of silica aerogels and the importance of biodegradability of aerogels, necessity of non - toxicity and low - costing synthesis process, there is an urgent need to develop the cellulose aerogels synthesis process. Most of previous researches have used cellulose pulp and powder as the precursors to prepare cellulose aerogels. This work aimed to represent a new procedure for synthesi zing cellulose aerogels using non - toxic and low - cost solvents and cotton linter as a low - cost precursor. Also, the preparation and characterization of cellulose aerogel blanket using polyester nonwoven fabric which has not been reported in the literature, investigated as the anther main aim of this work. To that end, the solubility of cotton linter and turbidity of the cellulose solutions, as the main challenge of this work was resolved by a novel approach via swelling and acid pretreatment of cotton linter and also enhanced by the optimization of the solubility conditions. In the present method, caustic soda:urea:water used as solvent system for the cotton linter. After that, the optimized conditions for gelation and coagulation steps determined to achieve homogeny gel network and as well as mesoporous structure and fine properties. The effect of processing parameters on the solubility, chemical structure, physical properties and porous structure of cellulose aerogels were evaluated by the FTIR, FE - SEM, BET tests. The aerogel blanket samples were prepared by in situ synthesize of cellulose aerogel onto a polyester non - woven substrate and characterized in terms of physical and mechanical properties, morphology, hydrophilicity, as well as dye and oil absorption . The synthesis process of cellulose aerogel was carried on via swelling, acid pretreatment, dissolution at - 18 °C for 20 minutes, gel formation at - 14 °C for 48 hours, coagulation by ethanol and frieze drying for 24 hours a t - 75 °C. Given the results, by increasing the content of cellulose to 3 wt% and urea to 16 wt% in cellulose solution, the strength and uniformity of gel network increased. In optimized conditions including acid pretreatment by ethanol:acid with the ratio of 100:5 (v/v), caustic soda:urea:water with weight ratio of 81:16:7 as the solvent system, cellulose concertation of 3% wt, and coagulation by ethanol, a cellulose aerogel was obtained with the density of 0.05 g/cm 3 and high porosity of 97%, the specific surface area of 86 m 2 .g - 1 , the average pore size of 25 nm, and the total pore volume of 0.54 g/cm 3 . The uniform coating of aerogel particles on the fiber surface and pores of polyester non - woven substrate in the aerogel blankets was obtained. The results of wicking analysis showed that aerogel blankets owned high hydrophilic nature compared with the hydrophobic polyester non - woven fabric. So that the duration of vertical penetration of water in the hydrophobic polyester has decreased from about an hour to less than 40 seconds and the final blanket uptakes water up to 9 times of its initial mass. Also, the blankets displayed high level of dye absorption compared with disability of polyester non - woven substrate, and the ability enhanced by increment of cellu lose cell volume. Beside the super hydrophilic nature of aerogel samples, the oil adsorption of polyester substrate increased by 2 folds. Furthermore, the outcome of the tensile strength analysis indicates considerable reinforcement in the mechanical pr operties of polyester non - woven substrate in the presence of cellulose aerogel, so that the modulus increased 15 times toward neat substrate. The results of the dusting test showed 7% weight loss for the blanket prepared with the cellulose aerogel