Abstract: The present invention relates to a dermal substitute comprising the biodegradable polymer such as collagen and the biomaterial such as amnion, the preparation method and the use thereof. Specifically, the present invention provides with an amnion-collagen sponge complex structure prepared by attaching, inserting or incorporating an amnion obtained from placenta to/in collagen. Inventive dermal substitute can be applied to surgery and wound requiring skin graft, for example, severe burns such as second-degree burn, without rejection by immune system. Further, inventive dermal substitute with amnion instead of silicone membrane has several advantages, such as better biocompatibility, anti-inflammatory activity and promoting activity of wound healing and commercial utilization as basement membrane. Also, inventive complex structure can be used as the basic matrix of bio-artificial skin for culturing cells and the biodegradable basic matrix for preparing artificial organs.