Poly (glycerol sebacate) (PGS) is a good substitute for soft tissue Engineering. Poly caprolactone and poly (1,8octanediol citrate) are two polymers with high mechanical properties and biocompatibility that improves properties of scaffold, respectively. In this research the prepolymer of PGS and POC was synthesized by polycondensation of equimolar glycerol and sebacic acid-1,8octanediol and citric acid. Thereafter prepolymer characterization was carried out using FTIR and DSC. At the next step optimum condition for electrospinning were obtained by try and error. Physico-mechanical properties and morphological analysis of electrospun samples was carried out using tensile test, SEM. Biodegradation, biocompatibility and cellular response of scaffold was carried out using mass loss in solution, contact angle, cell culture and MTT test. Porosity of PGS/PCL, POC/PCL and PGS/POC/PCL was obtained to be 79%, 74% and 65%. According to the mechanical tests, PGS/PCL and PGS/POC/PCL have modulus, tensile strength in break and maximum strain in break near the retina. According to the mechanical tests, PGS/PCL, POC/PCL and PGS/POC/PCL have modulus, tensile strength in break near the retina but POC/PCL has lower maximum strain in break.Mass loss in solution of PGS/PCL, POC/PCL and PGS/POC/PCL was obtained to be 47%, 37% and 55%. MTT observations demonstrate that there is no evidence of toxicity in sample polymer scaffold PGS/PCL and PGS/POC/PCL. But Scaffolding POC / PCL having acid medium and causes cell death is toxic. Cell differentiatio PGS / POC / PCL scaffold been more than two PGS / PCL and POC / PCL scaffolds. According to the results PGS/POC/PCL scaffold is more suitable for use in retina tissue Engineering. Keywords: Electrospinning, PCL, PGS, POC, retina tissue Engineering