The present invention relates to a matrix for restoring soft tissue and a producing method therefor. To this end, the present invention comprises the steps of: producing, on one side surface constituting a dual film, a sheet-shaped absorption layer (11) by using biocompatible neutral collagen； producing, on the other side surface of the dual film, a film-shaped support layer (12) by mixing collagen, a water-soluble polymer, and a natural substance； and producing a dual film-structured matrix (10) for restoring soft tissue by combining the absorption layer (11) and the support layer (12), the matrix being produced for treating damage to the soft tissue of mammals other than humans, or for restoring damaged soft tissue. The present invention as configured above is for treating damage to soft tissue such as a tendon, ligament, and rotator cuff, or for restoring damaged soft tissue, and through the present invention, the quality and reliability of a product may be greatly enhanced, thereby satisfying various needs of customers who are the users, thereby giving a good impression.
