Physically and chemically activated carbons (ACs) exhibited high adsorption capacities for organic and inorganic pollutants compared with other adsorbents due to their expanded surface areas and wide pore volume distribution. In this work, seven steam-ACs with different burn-off have been prepared from cotton stalks. The textural properties of these sorbents were determined using nitrogen adsorption at -196°C .The chemistry of the surface of the present sorbents was characterized by determining the surface functional C-O groups using Fourier transform infrared spectroscopy, surface pH, pHpzc, and Boehm’s acid-base neutralization method. The textural properties and the morphology of the sorbent surface depend on the percentage of burn-off. The surface acidity and surface basicity are related to the burn-off percentage. A theoretical model was developed to find a mathematical __EXPRESSION__ that relates the % burn-off to ash content, surface area, and mean pore radius. Also, the chemistry of the carbon surface is related to the % burn-off. A mathematical __EXPRESSION__ was proposed where % burn-off was taken as an independent factor and the other variable as a dependent factor. This __EXPRESSION__ allows the choice of the value of % burn-off with required steam-AC properties.