Sulphite dissolving pulp was fractionated and the differences in the spectroscopic signals between the fines and bulk cellulose were investigated. Raman spectroscopy and CP/MAS 13C NMR were used as spectroscopic techniques while fines content and particle size was investigated using Pulpeye®. Also the molecular weight distribution was analysed with size exclusion chromatography and the carbohydrate composition was investigated using ion chromatography. The spectral data were investigated with the use of multivariate data analysis and both Raman spectroscopy and NMR measurements indicated a higher content of a cellulose II type material in the small particles than in the bulk cellulose. The molecular weight distribution measure-ments showed a higher content of low molecular weight material in the fines fractions, and this was concluded from the ion chromatography data to probably originate from both hemicelluloses and low molecular weight cellulose. As a conclusion it was hypothesised that regeneration of hemicellulose and low molecular weight cellulose, as a result of process parameters, occurred on the fines in particular.