Chemical modifications of cellulose fibers as pretreatment for cellulose nanofibrils (CNF) production have been investigated to improve the production process and the quality of obtained cellulosic nanomaterial. In this study, phosphorylation of cellulose fibers was done in anticipation of a future nanofibrillation. Different phosphate salts, namely NH4H2PO4, (NH4)(2)HPO4, Na2HPO4, NaH2PO4 and LiH2PO4 with different constants of solubility (Ks) were used to increase the efficiency of the modification. Phosphorylated cellulose pulps were analyzed using elemental analysis, solid-state C-13 and P-31 NMR, or conductimetric titration method. No effect of Ks was observed whereas a counterion effect was pointed out. The study also reported the effect of pH, cellulose consistency, temperature and urea content in phosphorylation efficiency. Finally, chemical functionalization and penetration of phosphorylation reagents in the cellulose fibers were evaluated using XPS, SEM-EDX, ToF-SIMS and solid-state NMR.