The artificial skin for wound covering materials was prepared from gelatin, poly-(vinyl alcohol) and poly(2-hydroxyethyl methacrylate). Their mechanical properties under dry and wet state, water content, permeability of water vapor and rate of in vitro degradation by protease Ⅳ were evaluated. This artificial skin was covered on the full- thickness skin wound on the back of rats and their effect of wound healing was investigated by histological evaluation as a function of time. All the properties of artificial skin was found to be enough for the desired properties of an ideal artificial skin. The result of animal test showed that the formation of scar on the surface was markedly minimized. Also the neoepidermal tissue was regenerated between the artificial skin and the wound surface after 10 days of grafting operation.