Objective To prepare and evaluate the biocompatibility of placental acellular matrix and to explore its feasibility as tissue repair material.Methods The waste placental tissue from delivery was handled by virus inactivation, acellular treatment and freeze-drying to obtain the acellular spongy matrix material of placenta. The effect of acellular was observed by HE staining and the microstructure of the materials was observed by scanning electron microscope. At the same time, 39 healthy male SD rats with body mass ranging from 120 g to 150 g were selected, randomly divided into experiment 1 group, experiment 2 group and control group. The subcutaneous implantation of the constructed matrix material was performed in rats, experimental group 1 implanted matrix materials, experimental group 2 implanted matrix materials and umbilical cord mesenchymal stem cells, the control group was the sham operation group. Routine blood tests were performed on the 3rd, 5th and 7th day after surgery to analyze the number of lymphocytes, granulocytes and other inflammatory cells. At 1, 2, 4, 8 and 9 week after the operation, the tissue samples of the implanted material and surrounding tissues were taken for HE staining analysis.Results The constructed acellular matrix of placenta appears milky white spongy in macroscopic view, HE staining indicated no cell residue. Under electron microscope, the internal void of the material was obvious, and the crosslinking degree of the material was good. The total porosity was (77.54±2.53)%. After subcutaneous implantation, the incision healed well, and no obvious inflammatory cell increase was observed in blood routine examination. Seven days after the operation, blood vessel formation can be observed by HE staining in the sections of the implanted materials. Moreover, the addition of umbilical cord mesenchymal stem cells can accelerate the fusion of the materials with the body, promote the in-depth growth of cells and vascularization.Conclusion Placental acellular sponge matrix material has good biocompatibility and can be an ideal source of tissue engineering materials.