<;P>;PROBLEM TO BE SOLVED: To provide a method to effectively perform decellular processing from collected living tissue without using chemical substances with cell toxicity, a decellular living tissue scaffold, and a living tissue regeneration material prepared using the obtained decellular tissue scaffold as a carrier. <;P>;SOLUTION: Collected living tissue is processed with high hypertonic electrolyte solution without applying a freezing and thawing process and then processed with isotonic electrolyte solution. Thus decellular processing is effectively carried out and a living tissue regeneration material can be regenerated by using the obtained decellular tissue scaffold as a carrier. <;P>;COPYRIGHT: (C)2011,JPO&INPIT