Effective valorization of lignin is crucial to achieve a sustainable, economic and competitive biorefinery of lignocellulosic biomass. In this work, an integrated process was proposed based on a concentrated phosphoric acid plus hydrogen peroxide (PHP) pretreatment to simultaneously facilitate cellulose digestibility and modify lignin as adsorbent. As a dominant constitutor of PHP pretreatment, H2O2 input and its influence on the overall fractionation/lignin modification performance was thoroughly investigated. Results indicated that wheat straw was fractionated more efficiently by increasing the H2O2 input. H2O2 input had a significant influence on the digestibility of the obtained cellulose-rich fraction whereby almost 100.0% cellulose-glucose conversion can be achieved even with only 0.88% H2O2 input. Besides, the adsorption capacity of lignin on MB was improved (74.3 to 210.1 mg g-1) due to the oxidative-modification in PHP pretreatment with H2O2 inputs. Regression analysis indicated that -COOH groups mainly governed the lignin adsorption (R2 = 0.946), which displayed the considerable adsorption capacities for typical cationic substances. This work shows a promising way to integrate the lignin modification concept into the emerging PHP pretreatment process with the dual goal of both cellulose utilization and lignin valorization.