The present invention relates to a method to produce a decellularized pericardial tissue or material comprising sequential incubation of a pericardial tissue with a non-ionic detergent and with a hypotonic detergent. Further, the invention relates to a decellularized pericardial tissue or material obtainable by the method and uses thereof. The invention also relates to an ex vivo method for producing recellularized pericardial tissue derived tissue comprising seeding of cells into the decellularized pericardial tissue and culture under oscillatory flow. The present invention further relates to the recellularized pericardial tissue obtainable by the ex vivo methods and to their medical uses in the field of heart valve engineering, particularly for heart valve implant, replacement, repair, or reconstruction.