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Modal is a type of rayon, a semi-synthetic cellulose fiber made by spinning reconstituted cellulose, in this case often from beech trees. Modal is used alone or with other fibers (often cotton or spandex) in household items such as pajamas, towels, bathrobes, underwear and bedsheets.
Modal is processed under different conditions, to produce a fiber that is stronger and more stable when wet than standard rayon, yet has a soft feel, similar to cotton.