A method of preparing oxidised cellulose and intermediate oxidised cellulose, and compositions or dispersions comprising said oxidised cellulose are disclosed. Cellulose particles with a median volume particle diameter (D(v,0.5)s) in the range from 30 μm to 70 μm are reacted in the presence of a nitroxyl radical catalyst, halide co-catalyst, and oxidant, to produce intermediate oxidised cellulose particles. The intermediate oxidised cellulose particles are neutralised, and shear pressure applied to produce oxidised cellulose particles having a median volume particle diameter value (D(v,0.5)p) of less than D(v,0.5)s, a ratio of D(v,0.5)s to D(v,0.5)p from 1.1 to 5.0:1, and an oxidation value in the range from 15% to 30%. The oxidised particles may be formed in to dispersions, with the dispersions particularly used to provide desired skin feel in personal care compositions.