N -Butyl chitosan(NBCS) derivatives were prepared by introducing butyl groups into the amine groups of chitosan via Schiff base intermediates. The quaternization of NBCS was carried out by using ethyl iodide to produce water-soluble cationic polyelectrolytes. The degree of the substitution of the products was measured by means of the electron spectroscopy for a successful chemical analysis. The quaternary ammonium chitosan salt(QACS) was proved to be a novel cholesteric liquid crystalline chitin, by means of the polarized optical microscopy and the circular dichroism spectropolarimetry. The critical mass fraction of the QACS/formic acid solution forming a lyotropic liquid crystal phase was 50%, which was almost the same as that of the NBCS/formic acid solution, but much higher than that of the chitosan in the same solvent. N-Butyl chitosan (NBCS) derivatives were prepared by introducing butyl groups into the amine groups of chitosan via Schiff base intermediates. The quaternization of NBCS was carried out by using ethyl iodide to produce water-soluble cationic polyelectrolytes. The degree of the substitution of the products was measured by means of the electron spectroscopy for a successful chemical analysis. The quaternary ammonium chitosan salt (QACS) was proved to be a novel cholesteric liquid crystalline chitin, by means of the polarized optical microscopy and the circular dichroism spectropolaritry. mass fraction of the QACS / formic acid solution forming a lyotropic liquid crystal phase was 50%, which was almost the same as that of the NBCS / formic acid solution, but much higher than that of the chitosan in the same solvent.