A neural graft includes a biological substrate, a carbon nanotube structure and a neural network. The carbon nanotube structure is located on the biological substrate. The carbon nanotube structure includes a number of carbon nanotube wires crossed with each other to define a number of pores. The neural network includes a number of neural cell bodies and a number of neurites branched from the neural cell bodies. An effective diameter of each pore is larger than or equal to a diameter of the neural cell body, the neurites substantially extend along the carbon nanotube wires such that the neurites are patterned.