Objective  To prepare human foreskin tissue acellular matrix graft(AMGs), and explore the toxicity of the extracts on rabbit urethral mucosal cells.   Methods  After preparing the decellularized matrix of human foreskin tissue, the characteristics of decellularized matrix were observed by Masson staining, and the pore size was observed by scanning electron microscope.  

 Results  Masson staining showed that the cells were removed, and the scaffold was composed of collagen. Scanning electron microscopy showed that the pore size of the scaffold was about 20-50 μm, which was uniformly distributed. The appropriate concentration of AMGs matrix extract had no obvious toxicity to urethral mucosal cells.   Conclusion The acellular matrix of human foreskin tissue is an ideal AMGs scaffold material. The prepared AMGs material has low cytotoxicity and has practical value.