0 8 or sq 1 0 83 0 86 0 83 0 84 0 84strengthmore c e 0 86 0 87 0 82 0 86 0 85wet 24 0 or sq 1 32 4 31 2 29 9 31 2 31 21elon more c e 30 2 30 0 30 7 29 8 30 2gationtwist80 sq 1 84 4 83 6 83 2 83 7 83 7 3 7 c e 76 0 80 5 80 8 81 0 79 6 0 4oil sq 1 0 13 0 09 0 11 0 11 0 11con c e 0 13 0 13 0 12 0 14 0 13tent__________________________________________________________________________ notes sq1 viscose rayon filaments 120 d after spinning were treated with the emulsion which was prepared by replacing 0 1 of 0 5 emulsion conventionaly used with the emulsion according to the present invention the weight ratio is based on the total solution c e comparative example in which the above viscose rayon filaments were treated with the conventional emultion 1 diacetate filaments are treated after spinning with the emulsion by roller methods and wound by each two processes with and without twisting in the case the filaments are wound with no twisting by using the emulsion of the present invention by the penetrating and dispersing activity of with the two surface active agents in the emulsion of the present invention for example zontes ta 46 15 20 and actinol r 100 both made by matsumoto yushi seiyaku co the urea resin in rapidly penetrated and dispersed in the interior of the filaments and combined to the acetate molecule to form filaments of lower swelling when the acetate filaments treated with the emulsion of the present invention and wound are stood at room.