This study was carried out to estimate a good decellularization protocol for pericardium and jugular vein of cattle and buffalo with preservation of the extracellular matrix. Pericardium and jugular vein were decellularized chemically using Triton X-100 (TX) plus sodium deoxycholate (SD), physically by freeze–thaw cycles +TX + SD and enzymatic protocol used TX+SD+ DNase +RNase. Untreated pericardium and jugular vein were used as control. The histological analysis was performed to evaluate the efficiency of decellularization and extracellular matrix preservation. But, The Immunoreaction was evaluated by subcutaneous implantation in rats. We found that no cells or cell fragments were retained, and there was no apparent tissue disruption in the decellularized tissues, except chemical group showed dispersion of the pericardium layers and dispersion, disorganized and degraded of collagen & elastic fibers in layers of jugular vein. The content of collagen and elastic fibers were affected after decellularization, in physical group showed mild dispersed collagen fibrils and mild disrupted elastic fibers, but enzymatic group make sever dispersed collagen fibrils and sever disrupted elastic fibers. The implanted tissue showed mild-moderate inflammatory reaction and calcification in physical group, but scanty to mild inflammatory reaction and calcification in enzymatic group. We conclude that combination of chemical detergents with a physical method or with enzymes make complete decellularization of tissues. Also, the integrity and durability of tissue is high in physical group but, immunological response of tissue implants is low in enzymatic group.