Objective:To study the preparation of porcine heart aortic tissue engineering valve. Methods:The porcine aortic valve was acellularized with trypsin EDTA,Triton X 100,RNase and DNase treatment. Biomechanical characteristics of fresh valves and acellularized valves were tested,and the scaffold was seeded with BAECs for 3 times, and then cultured for another 5 d. Results:The acellularization procedure resulted in complete removal of the cellular components of valve while the construction of matrix was maintained, and half of cellular components of the aortic wall could be removed.The matrix could be successfully seeded with in vitro expanded BAECs,which formed a continuous monolayer on the surface. Conclusion:Acellularized porcine aortic valve may be applied as a scaffold to create tissue engineering heart valve.