The present invention relates to a biologically active graft (BAG) composition and methods for its preparation and use.More particularly, it details a method for preparing a non-immunogenic tissue graft composition comprising esophagus mucosa, basement membrane and tunica submucosa as intact natural sheet forms (Ad integrum), delaminated from the tunica muscularis and adventitia of an esophagus of a warm-blooded vertebrate.The composition is capable of serving as a substitute for skin autograft for skin replacement therapy and induces stromal cells regeneration when implanted in warm-blooded vertebrate including human subjects.