An improved process for producing a regenerated corneal endothelial cell sheet, comprising the steps of allowing corneal endothelial cells collected from a tissue to be cultivated on a cell culture support having its surface covered with a polymer of which the hydrating force varies in a temperature range of 0-80° C., and after the culture,(1) adjusting the temperature of the culture solution to the temperature at which the polymer on the substrate surface is hydrated,(2) bringing the cultured corneal endothelial cell sheet into close contact with a carrier, and(3) detaching the sheet together with the carrier.The regenerated corneal endothelial cell sheet obtained by the process will adhere very well to living tissues.