Equations for transforming the results of elemental analysis (EA) into degree of substitution (DS) values for aliphatic cellulose esters were developed. The equations allow to determine the DS of cellulose derivatives bearing not only one but also two different acyl substituents. Error transmission studies revealed that the accuracy of the DS-values for a pure sample depends on both the number of carbon atoms in the substituents and on the uncertainty of the EA, especially from the hydrogen content. This method provides accurate DS-values (± 0.10 in most cases) if H-content determinations are within ± 0.1%