Human body, in spite of having high capability of regeneration, can be damaged severely. In youth, regeneration of the damaged tissues is easily done. But in higher ages, this ability degrades. So many old people or young ill ones have the dream of replacing their damaged tissues with fresh ones. Nowadays with the advancements in medical science and introducing biomaterial engineering, this dream is achievable.Tissue engineering is a combination of material biology and engineering science that introduces the relation of biological tissues in order to make advancements in tissue repair and regeneration.A bio-scaffold ca be broadly defined a a structure used to repair and regenerate damaged tissue through the cell migration into the defect site. The scaffold can be made from natural or synthetic materials. Many types of polymers (natural and synthetic) are widely used in research associated with human retinal eye disease. Poly (glycerol sebacate) (PGS) is a degradable polyester which is synthesized through a polycondensation reaction of glycerol and sebacic acid under high temperature and vacuum. Its degradation products of hydrolysisare nontoxic and undergoes natural metabolites. These properties make PGS a good candidate for cornea and retina tissues repair. In this thesis, the PGS prepolymer was synthesized by polycondensation of equimolar glycerol and sebacic acid at 120 °C under nitrogen atmosphere for 24 h. Then synthesized prepolymer was dried at 50 oCunder vacuum(200 mbar). Therefore, a viscous and traarent prepolymer was obtained which can be dissolved in different solvents. Thereafter, polymer characterization was carried out using FTIR, X-ray, and DSC. The results showed that the synthesized polymer has the properties similar to PGS that was synthesized in previously published literature. At the next step, in order to perform electrospining of the prepolymer solutions, PGS with different ratios of gelatin in asetic acid were prepared and electrospinning was performed in various time periods of the spinning, electric voltage and flow rate. Finally spinning distance of 15 cm, electric voltage of 13.5 kv and flow rate of 0.6 ml/min was selected and electrospinning of the solution with ratio of 1/1 PGS and Gelatin in acetic acid solvent (30% v) was performed. SEM and optical microscope images shown that fibers without any bead are obtained. Degradation analysis showed that after 30 days, the weight loss of the samples immersed in phosphate buffer solution was only 40%. The mechanical measurements indicated that tensile modulus of nanofiber web is 0.1 MPa, approximately equal to that of the retina tissue. Porosity and water absorption ratio of the nonofiber web was obtained to be 80% and 30% respectively. It can be deduced from the MTS results that at the first day, the cells have better adherence property than the instance sample. Observations demonstrate that there is no evidence of toxicity or impurity in the sample polymer scaffold. So for the first time a porous scaffold of PGS and gelatin is obtained using electrospinning method, witch has proper specifications for tissue engineering of retina. Key Word Condensation polymerization, poly(glycerol sebacate ), electerospinning, retina, tissue engineering