The function of the common bile duct is to traort bile from the liver and the gall bladder to the duodenum. Bile duct, as a conduit for bile flow, has a poor intrinsic healing capacity. Reconstruction of the extrahepatic bile duct is often performed on the patients suffering from the bile duct injury or defect and it is one of the most common challenges for hepatobiliary surgeons to repair it. Thus far, no ideal substitutions had been developed for completely replacing the extrahepatic bile duct. The creation of artificial bile duct may be able to promote the development of the treatment for biliary diseases. In this research, to fabricate prosrheses of common bile duct made of the synthetic durable elastomer, segmented polyurethane, the fabrication technique of electrospinning on a bar with rotation movement was used. Also the effect of electrospinnig parameters namely, rotation speed, voltage, as well as feed rate on morphology and mechanical properties of tensile strengths and compliance of manufactured prostheses were analyzed. To investigate the effect of the said controllable factors, Taguchi method was used. In addition, the optimum conditions for each response were determined. Also, the optimum electrospinning conditions of polyurethane nanofibrous tubes were determined using neural network and genetic algoritm .The results showed that the mechanical properties of optimum manufactured prostheses are similar to real bile duct repoted in previous researches. Therefore optimum artificial prosthesis can be used as bile duct tissue. Key words: electrospinning, compliance, polyurethane nano fibers, artifial bile duct