Abstract: A bioprosthetic heart valve comprising a biological transplant on a frame nsisting of a supporting ring with struts extending therefrom over a toroidal surface and connected with said ring by arcuate portions of an additional ring, a covering made from a biologically inert material with an isolation spacer, which form a toroidal envelope, the biological transplant secured to the covered-up frame having envelopes shaped like aortic sinuses, joining smoothly the cusps whose number corresponds to the number of envelopes; a method of preparing the biological transplant from the aortic valve of an animal or human being comprising the dissection of the aortic root with aortic valve and cutting out a transplant with cusps, fibrous ring and aortic sinuses from a flap of biological tissue with the aid of a device comprising a punch and two matrix plates, said punch being made in the form of a plate with projections and bulges thereon, entering the cutouts on the matrix plates, and a method for preparing the biological