The structural component of paper is cellulosic fibers. The contact of fibers with water is a basic concept of inter-fiber bonding in the papermaking process. In the presence of water, beating action forces to swell fibers and results in the improvement of interfiber bonding ability, flexibility, and hydrogen bonding ability. These results are eventually indicated to improve the physical properties of paper. In this study, neverdried kraft pulp was refined with PFI-mill to 3 different beating levels. Handsheets were prepared and measured in the view points of physical and chemical properties of paper sheet. Physical properties were focused in the structural changes of cell wall, and chemical properties were pointed in hydrogen bonding ability.