Collagen sponge is one of the medical materials that are frequently used in clinical medicine. However, the problem of prion disease harmfully affected the usage of mammals-derived medical materials. Since there have been no reports about prion disease occurring in marine products, we produced the collagen and elastin sponge (CES) made from salmon, and investigated whether the CES could be a substitute for mammalian collagen sponge. Fibroblasts were seeded in the CES to examine whether the CES could be used as a scaffold for tissue engineering. The results of the WST-1 assay showed that the fibroblasts were viable and were well proliferated in the CES. To examine whether the CES could be used as an artificial dermis, the CES and TERUDERMIS (traditional collagen sponge) were grafted onto the skin defects on the dorsum of rats. The histological findings of these ulcers showed non-significant difference between the CES and TERUDERMIS. Because of the safety, the abundance of the resources, and the possessing same ability as TERUDERMIS, the biomedical materials derived from marine products may be a substitute for those derived from mammals.Collagen sponge is one of the biomedical materials frequently used in clinical medicine, especially in dermatology and plastic reconstructive surgery. It has been used as a biomaterial which covers fullthickness skin defects for the treatments of diseases and conditions such as burn (13,30,42), trauma (16), chronic skin ulcer (2, 10), excised skin tumor (23,33,38) and others that cause full-thickness skin defects. The main ability of collagen sponge is to accelerate tissue granulation (7), as forming good granulation from a relatively early stage-even on a tendon (18, 37) and bone (16,23,38,42), which generally takes a long time to form. And this ability is able to make a wound heal fast by using secondary skin grafting. The combined treatment with collagen sponge and skin grafting is less invasive for patients than other operative methods covering skin defects, such as local skin flaps, pedicled flaps, and free flaps because it is technically easy and takes a short time to perform the combination treatment (23,38). Collagen sponge is a very important treatment tool in dermatology and plastic reconstructive surgery. Collagen sponge is expected to be used as a scaffold for tissue engineering because of its high ability of cell adherence and biological affinity. It has contributed to regenerating various tissues such as