Abstract: The biocompatible material has a resilient, porous structure and is suitable for in vivo implantation. It possesses pores of a narrow pore size distribution between 150 to 300 &mgr;m and is usable for forming a sheeting with a thickness of less than 0.8 mm for tissue reinforcement or which is usable for forming shapes for soft tissue augmentation and with an improved tensile strength. The material provides an environment in which normal tissue growth is fostered. The material has a porous structure comprising fibers or particles having a critical surface tension of 35 mN/m or higher. The material has a porous structure of alumina fibers or particles and PTFE resin fibers and particles bonded together by sintered polytetrafluoroethylene in a manner to expose a maximum amount of fiber surface. The method of preparing the material includes the steps of mixing, filtering, compressing, rolling, sintering, drying, sintering and leaching or solving of leachable or solvable material.