The present invention relates to a process for preparing skin removed from a human donor, removal of cellular components and sterilizing the decellularized skin. The process comprises the following steps:(1) decellularizing the skin including soaking the tissue in a detergent and rinsing same with sterile water(2) sterilizing the skin with electronic beam irradiation, gamma irradiation or ultraviolet light for a time period to achieve a concentration to maximize sterilization and(3) processing the tissue by cutting the tissue to a designated size.