In this study, a tertiary amine nitrogen oxide co-solvent solution to dissolve wood pulp cellulose, mainly prepares four kinds of spinning dope with different concentrations of wood pulp cellulose solid content, and discusses the correlation of temperature and viscosity of different concentrations of viscose. Using regression analysis to find the regression equation between the dependent variable and the independent variable, that is Ŷ(Viscosity of spinning dope) = -1042943 + 350111 * solid content - 27973 * temperature. The best regression model R(-Sq) = 99.06%, the independent variable has good predictive ability on the dependent variable. This linear regression model is very significant, that is, the wood pulp is analyzed by statistical regression. It is quite accurate to predict the viscosity of cellulose viscose liquid by solid content and temperature.