<p>Acellular dermal matrix (ADM), widely used as a biomaterial for soft tissue regeneration, possesses high biocompatibility and structural properties favorable for tissue regeneration, based on the characteristics of Human-derived skin tissue. Sheet-type ADM (SA) products are advantageous in stability shape, but may have poor flexibility when cutting or shaping to fit irregularly shaped defect areas. (ASS) is a biomaterial manufactured through recombinant skin powder to overcome these limitations. This biomaterial, which possesses a low density and shape-retaining properties similar to a sponge, was compared with SA for its applicability to soft tissue defects. In mechanical property results, the ASS group showed a significantly higher degree of moldability than the SA group and the similar shape stability after hydration. In vitro evaluation, ASS has non cytotoxicity, and in vivo evaluations demonstrated stable tissue engraftment accompanied by a normal inflammatory response. These results suggest that the ASS (a newly formulated ADM-based sponge scaffold) graft material is not simply a biomaterial for filling tissue defects; it has potential for application in tissue implantation fields requiring diverse clinical requirements.</p> Graphical abstract <p></p>