Starch based scaffolds are considered as promising biomaterials for bone tissue engineering. In this study, a highly porous starch/polyvinyl alcohol (PVA) based nanocomposite scaffold with a gradient pore structure was made by incorporating different bio-additives, including citric acid, cellulose nanofibers, and hydroxyapatite (HA) nanoparticles. The scaffold was prepared by employing unidirectional and cryogenic freeze-casting and subsequently freeze-drying methods. Fourier transform infrared (FTIR) spectroscopy confirmed the cross-linking of starch and PVA molecules through multiple esterification phenomenon in presence of citric acid as a cross-linking agent. Field emission scanning electron microscopy (FE-SEM) observations showed formation of aligned lamellar pores with a gradient pore width in the range of 80 to 292 µm, which well meets the pore size requirement for bone regeneration, and also well dispersion of cellulose and HA nanofillers within the scaffold matrix. Based on the mechanical testing results, the cellulose-HA reinforced scaffold possesses sufficient compressive modulus and yield strength for non-load bearing applications in the dry state; and also it presents fast responsive shape recovery in the wet state. According to in-vitro assessments, apatite phase mineralization was extensively induced in the presence of HA nanoparticles as heterogeneous nucleating sites. Also, it was revealed that cellulose and HA nanofillers decelerate and accelerate the scaffold biodegradation rate, respectively. MTT assay proved good cytocompatibility of the nanocomposite scaffold with osteoblast cells. Finally, it was shown that the introduced scaffold provides a suitable platform for the cells adhesion.