PROBLEM TO BE SOLVED: To provide a biocompatible composite formed of a first fiber layer and an internally communicating continuous cell type three-dimensional porous foam, having a gradient in the composition and/or the microstructure in one or more directions and attached to the first fiber layer. SOLUTION: The foam can be formed of a mixture of bioabsorbable and biocompatible polymers, and the biocompatible composite formed of the polymers is suited especially for use in artificial processing of tissue, and can be formed so as to imitate a transition area or a boundary area in tissue.