Abstract: China is one of the world's largest cotton producing countries, and the amount of cotton straw that can be collected is enormous, with high development value and diverse utilization methods. However, how to scientifically and reasonably utilize cotton straw resources, achieve efficient resource utilization, save costs and increase efficiency in cotton production, and promote green and sustainable agricultural development, is an urgent problem that needs to be solved. Based on statistical data and literature review, this article analyzes and summarizes the utilization methods and research progress of the five transformations of cotton straw in China (fertilization, feed utilization, base material utilization, fuel utilization, and raw material utilization). Research has found that cotton straw can improve soil structure and enhance soil fertility through methods such as returning to the field, fermentation, and high-temperature pyrolysis in terms of fertilization; In terms of feed conversion, it can be used as feed for ruminants after appropriate treatment; In terms of substrate preparation, it can be used as a cultivation substrate; In terms of fuel conversion, it can be transformed into clean energy through methods such as biogas fermentation; In terms of raw material utilization, it can be used to produce industrial raw materials such as paper products and boards. However, there are still problems with the current utilization of cotton straw, such as immature technology, high costs, and incomplete industrial chain. Therefore, this article proposes improvement measures such as strengthening the technological research and development of comprehensive utilization of cotton straw, optimizing the industrial chain structure, and improving policy support, aiming to promote the efficient utilization of cotton straw resources. This study can provide reference for the comprehensive utilization of cotton straw and potential solutions for the sustainable development of cotton production in China.