Abstract: Many ion exchange materials have been obtained on the basis of polyacrylonitrile (PAN) fiber. It is also known from the literature that PAN is also used in the creation of hard-to-burn materials. This is achieved by introducing functional active groups into PAN. Therefore, polyacrylonitrile was modified with triethanolamine (TEA) in order to synthesize an ion exchange material in this work. The reaction mechanism of the synthesized ion exchange substances, their structure, physico-chemical properties, stability in different environments and sorption properties were studied. A flame retardant material containing nitrogen and phosphorus was obtained by attaching phosphoric acid to the resulting ion exchange material. The resulting ion exchange PAN fabric was treated with phosphoric acid to produce flame retardant PAN fabrics (FR-PAN). The incorporation of triethanolamine and phosphorus into PAN fabric was investigated using Fourier transform infrared spectroscopy (FTIR). In order to evaluate the thermal stability and fire resistance of the obtained FR-PAN, limiting oxygen index (LOI) and thermo gravimetric analyzes (TGA) were performed.