The purpose of this study was to evaluate the regeneration potential of decellularized bovine pericardium grafts used as an option to close the abdominal wall defects in the experimental model. The study group consisted of pigs subjected to reconstructive surgery of congenital abdominal wall defects (group 1 - 3 animals) (fig. 1) and total defect of the abdominal wall created surgically (involving all layers, including the peritoneum) with decellularized bovine pericardium (group 2 - 3 animals). Animals were sacrificed and investigated 30 days (3 animals) and 90 days after surgery (3 animals). he results of this experimental study have allowed us to conclude the following: - The acellular bovine pericardium graft is characterized by strength and durability, favorable for the reconstruction of major abdominal wall defects. - In the regenerative-reparative processes of the acellular bovine pericardium grafts used in the reconstruction of the abdominal wall defects together with fibrogenesis processes, there are also processes of metaplasia with differentiation in chondroblasts which induce the neoformation of cartilage foci in the biological implant, which, then functions as an enchondral ossification factor with the formation of trabecular osteogenesis and ossification foci. - The results obtained imply the need for further studies to clarify the role of these changes in the development of potential follow-up postoperative complications.