The objective of this study was to evaluate the biocompatibility of vessel extracellular matrix (VECM) from rabbit and to discuss the feasibility of vessel extracellular matrix as a matrix for urethral reconstruction. Primary cultured bladder smooth muscle cells isolated from New Zealand rabbits were implanted on VECM .The effects of VECM on rabbit bladder smooth muscle cells (RBSMCs) metabolic activity,attachment,proliferation were monitored in vitro with the aid of an inverted light microscope and a scanning electron microscope. The cell viability was monitored by MTT(methythiazolye tetrazolium bromide) after 1,3,5 days seeding. The in vivo tissue response to VECM was investigated by implanting them into the subcutaneous of rabbits. VECM exhibited a nontoxic and bioactive effect on RBSMCs. RBSMCs could be attached to and proliferated on VECM and maintained their morphologies. MTT assay showed RBSMCs cultured with the extracts of VECM were not significantly different from those of negative controls. In vivo,VECM demonstrated a favorable tissue compatibility without tissue necrosis,fibrosis and other abnormal response. VECM exhibited nontoxic and bioactive effects on RBSMC. It is a suitable material for urethral reconstruction. The objective of this study was to evaluate the biocompatibility of vessel extracellular matrix (VECM) from rabbit and to discuss the feasibility of vessel extracellular matrix as a matrix for urethral reconstruction. Primary cultured bladder smooth muscle cells isolated from New Zealand rabbits were implanted on VECM The effects of VECM on rabbit bladder smooth muscle cells (RBSMCs) metabolic activity, attachment, proliferation were monitored in vitro with the aid of an inverted light microscope and a scanning electron microscope. The cell viability was monitored by MTT (methythiazolye tetrazolium bromide) After 1, 3, 5 days seeding. The in vivo tissue response to VECM was investigated by implanting them into the subcutaneous of rabbits. VECM exhibited a nontoxic and bioactive effect on RBSMCs. RBSMCs could be attached and proliferated on VECM and maintained their morphologies . MTT assay showed RBSMCs cultured with the extracts of VECM were not significantly different from those of neg In vivo, VECM demonstrated a favorable tissue compatibility without tissue necrosis, fibrosis and other abnormal responses. VECM demonstrated nontoxic and bioactive effects on RBSMC. ​​It is a suitable material for urethral reconstruction.