Abstract: There is disclosed a process for treatment to avert enzymatic degradation and tissue degeneration of bovine pericardium tissue, used for making bioprosthesis for implant application, comprising the steps of collecting and harvesting raw bovine pericardial tissue; chemically cross-linking the rinsed tissue to generate fixed tissue; laser cutting said fixed tissue to produce tissue leaflet; chemically treating said tissue leaflet with AAS; chemically sterilising and storing the fixed bovine pericardium tissue to maintain the structural integrity and characteristics; and wherein all the above steps are carried out in a low-oxygen and controlled temperature environment.