In this study, small intestinal submucosa (SIS) was prepared and engineered cardiac tissue was constructed using the SIS as scaffold. SIS was decellularized by mechanical and chemical treatment. Its mechanical capability and biocompatibility were evaluated, and then neonatal rat cardiomyocytes were seeded on SIS, thus the engineered cardiac tissue sheets were constructed in vitro. The results showed that the SIS was decellularized completely; its mechanical capability and biocompatibility were both satisfactory. The engineered cardiac tissue could beat spontaneously for a long time; it was consisted of layers of cardiomyocytes. In conclusion, the SIS with good capability was prepared successfully, and engineered cardiac tissue was constructed successfully based on the SIS scaffold.