PEG-N-chitosan and PEG-N,O-chitosan were synthesized via reductive amination and acylation of chitosan, respectively. The structures were confirmed by FTIR and H-1 NMR. The extents of PEGylation increased with reducing chain lengths of either chitosan (M (v) = 137-400 kDa) or poly(ethyelene glycol) (PEG, M (n) = 500-2 kDa). Water solubility were easily achieved at degree of substitution (DS) as low as 0.2 for either derivtive whereas the PEG-N,O-chitosan at DS = 1.5 was soluble in organic solvents, including CHCl3, DMF, DMSO and THF. None of the aqueous solutions of PEG-N-chitosan or PEG-N,O-chitosan alone could be electrospun into fibers. Electrospinning of PEG550-N,O-chitosan145 at 25% in DMF produced fibrous structure intermixed with beads. The efficiency of fiber formation and the uniformity of fibers were improved by increasing the solution viscosity using a cosolvent or reducing the solution surface tensions with a non-ionic surfactant. Ultra-fine fibers with diameters ranging from 40 nm to 360 nm and an average diameter of 162 nm were efficiently generated from electrospinning of 15% PEG550-N,O-chitosan145 in 75/25 (v/v) THF/DMF cosolvents with 0.5% Triton X-100 (TM).