In this study, for synthesizing and producing of low sensitive nitrocellulose, acetylation method was used. At first it was necessary to produce nitrocellulose with various nitrogen contents (9/50, 11/50, 12/40 and 12/80%). By using effective parameters on the nitrogen content such as mixture acid percent, nitration time (35, 45, 55 and 60min), acid to cellulose ratio (60and 75) nitrocellulose was produced and then with constant parameters of acetylation reaction such acetic anhydride (240%), reaction time (3 hr), reaction temperature(40° c) and variable parameters such as using and not using using toluene, and catalyzer percent (perchloric acid 0/03 and 0/04%), cellulose nitrate-acetate was produced. The results showed that without using toluene, a gelatinous product is produced that isn't capable of drying. Also, with using of 0/03 percent catalyzer content, cellulose nitrate-acetate with white color fiber can be achieved. The IR spectroscopy of showed when nitrocellulose is converted to cellulose nitrate-acetate in acetylation reaction, hydroxyl group of nitrocellulose is replaced with acetyl group. Also, results showed when nitrocellulose is converted to cellulose nitrate – acetate, the peak of hydroxyl group decrease with increasing of nitrogen content. In the nitrocellulose with 12/80 nitrogen content the peak of hydroxyl were eliminated. The result also showed that by acetylation of nitrocellulose: solubility, thermal decomposition and stability of nitrocellulose were increased and burning rate and calories were decreased. Finally, it has been showed that by acetylation of nitrocellulose, the sensitivity was decreased and stability in expose temperature and storage condition was increased.