Corn straw is an agricultural waste. The system for extracting cellulose from corn straw at a high temperature has been widely reported by researchers. However, the system for extracting cellulose from corn straw at a low temperature has been rarely reported. In this paper, a new system for extracting cellulose from corn straw at a low temperature was reported for the first time. This new system is designated as the low temperature laccase system (LTLS). Cellulose was successfully extracted from corn straw by the LTLS, and the used solution could be recycled. Therefore, the low temperature laccase system is an environmentally-friendly system. The cellulose content in corn straw is 30–40%. The yield of cellulose extracted by LTLS was 33%. The obtained cellulose product was creamy white. The extracted cellulose samples were characterized by using infrared spectroscopy (IR), thermogravimetry (TG), and X-ray diffraction (XRD). The results were consistent with that of standard cellulose. We confirmed that the LTLS extracted cellulose from corn straw with high purity.