The invention relates to an implant derived from intestinal tissue and to an improved method for producing an implant from intestinal tissue. According to the invention, intestinal tissue comprising a tubular segment of intestine with at least part of its associated vasculature intact is processed by: perfusing the vasculature through a vessel thereof with at least one decellularising medium; and separately perfusing the tubular segment of intestine through its lumen with at least one decellularising medium. The new method greatly improves tissue processing as compared with the methods previously known in the art, in which decellularisation solutions were perfused into the tissue via the vasculature only, relying on diffusion to decellularise and purify the small bowel tissue. In contrast, the invention provides for separate decellularisation and purification protocols for the vascular and tubular intestinal components, which are designed to optimise decellularisation and purification of each of these tissue structures while preserving certain tissue-specific three-dimensional structures. The resulting scaffold is substantially decellularised and provides an excellent implant for repair and regeneration of bowel tissue.