Abstract: The subject of the invention is a sterile, dehydrated acellular implant, which during its rehydration by water or bodily fluids displays anisotropic expansion and can act as a substrate for adhesion, migration and growth of live cells. Collagen structures of the transplant are at least partially denatured through the action of heat or organic solvents, such as lower aliphatic alcohols and ketones, which simultaneously act as preservative and sterilization agents, especially for certain types of viruses. The implant is sterilized by radiation while in an substantially dehydrated state, preferably by accelerated electrons. The transplant can be derived from various animal tissues, especially mammalian tissues, such as human or porcine tissues. The tissues suitable for the invention can be, for example, skin, placenta, pericardium, peritoneum, intestinal wall, tendon, blood vessel, etc.