Bio-based material made from bacterial cellulose growed on coconut water, waste material from the harvest of coconut used for food. The coconut water is sterilised, resulting an energy-rich, entirely natural nutrient upon which bacterial culture can feed. The fermentation period takes between twelve to fourteen days, at the end of which time a sheet of cellulose ‘jelly’ has been produced. The jelly then undergoes a process of refinement. It is enriched with natural fibres, gums and resins to create a more durable and flexible material which may then be formed into flat sheets in a range of thicknesses and textures, or moulded seamlessly into 3D structures. Much like paper or leather, it is used in the production of fashion furniture or accessories.