the present invention relates to a dermal substitute comprising the biodegradable polymer such as collagen and the biomaterial such as amnion , the preparation method and the use thereof . specifically , the present invention provides with an amnion - collagen sponge complex structure prepared by attaching , inserting or incorporating an amnion obtained from placenta to / in collagen . inventive dermal substitute can be applied to surgery and wound requiring skin graft , for example , severe burns such as second - degree burn , without rejection by immune system . further , inventive dermal substitute with amnion instead of silicone membrane has several advantages , such as better biocompatibility , anti - inflammatory activity and promoting activity of wound healing and commercial utilization as basement membrane . also , inventive complex structure can be used as the basic matrix of bio - artificial skin for culturing cells and the biodegradable basic matrix for preparing artificial organs .