Disclosed is an agent for regenerating a tympanic membrane or an external auditory canal, which comprises a combination of a gelatin sponge having a basic fibroblast growth factor (bFGF) carried thereon and a covering material. The covering material is used for the purpose of fixing the gelatin sponge on an affected area and preventing desiccation or infection to produce an environment suitable for the culture of a regenerated tissue that is isolated from the outside. For the purpose of accelerating the regeneration of a tissue, it is preferred to make a peripheral area of a lost part of the tympanic membrane or the external auditory canal fresh in advance.