The objective of the present study was to test the efficacy of bladder acellular matrix graft (BAMG) as cell delivery vehicle and to evaluate the process of bladder regeneration with and without cell seeding in rabbits. Rabbit bladder smooth muscle cells were grown in culture, and seeded on BAMG of porcine origin. Partial cystectomy was performed on 18 adult New Zealand white rabbits and the defect (10 mm ×10 mm) was repaired with 1% EDC cross-linked BAMG (n=6 group A), cell-seeded BAMG (n=6 group B), and autograft (n=6 group C). The healing was evaluated on the basis of clinical, biochemical, radiological, ultrasonography, laparoscopy, gross observations, histopathological and histochemical observations. In none of the animals signs of graft rejection was observed. The clinical, biochemical, radiological, utrasonographic, laparoscopic and gross examination did not reveal any pathological changes. Histological observations showed an invasion of all bladder wall components during period of observations was faster in cell seeded BAMG.