A bone graft material for the treatment of bone defects and bone neogenesis, which is a material composed of a biodegradable polymer and granules of beta tricalcium phosphate, obtained by the steps of: providing an osteoinductive mixture, which is a dispersion or solution to base of an organic compound having at least one basic non-reactive group containing nitrogen, having a pKa value of 2 to 14, organic compound that is both a dispersing agent and a plasticizer of the biodegradable polymer or copolymer and that can form a salt with a protein having a pKI of 4.0, and a physiologically effective amount of active recombinant human BSP obtained under non-denaturing conditions, where the recombinant human BSP is present in said salt-complex osteoinductive mixture or affinity complex reduced by calcium, hydroxyapatite and complement factor H compared to normal human BSP te in human serum, and, optionally, a pharmaceutically acceptable carrier or excipient; providing an osteoconductive mixture based on granules of tricalcium diphosphate (Ca3 (PO4) 2) in the form of beta crystal, granules that are coated with a biodegradable polymer or copolymer and, optionally, a pharmaceutically acceptable carrier or excipient, osteoconductive mixture that is moldable and conformable, and that hardens quickly in situ when placed by surgery or prosthetic dentistry; and combining said osteoinductive and osteoconductive mixtures to obtain a bone graft material that promotes bone repair and healing of damaged and diseased tissues, and lesions.Un material de injerto óseo para el tratamiento de defectos óseos y la neogénesis ósea, que es un material compuesto de un polímero biodegradable y gránulos de fosfato tricálcico beta, obtenido mediante las etapas de: proporcionar una mezcla osteoinductora, que es una dispersión o solución a base de un compuesto orgánico que tiene al menos un grupo no reactivo básico que contiene nitrógeno, que tiene un valor de pKa de 2 a 14, compuesto orgánico que es