An improved process for producing a regenerated corneal endothelial cell sheet, comprising the steps of allowing corneal endothelial cells collected from a tissue to be cultivated on a cell culture support having its surface covered with a polymer of which the hydrating force varies in a temperature range of 0-80° C., and after the culture,;(1) adjusting the temperature of the culture solution to the temperature at which the polymer on the substrate surface is hydrated,;(2) bringing the cultured corneal endothelial cell sheet into close contact with a carrier, and;(3) detaching the sheet together with the carrier.;The regenerated corneal endothelial cell sheet obtained by the process will adhere very well to living tissues.