Poly(glycerol sebacate) (PGS) is a good sustitue for soft tissue engineering. poly (1,8octanediol citrate) (POC) is a biocompatible and biodegradable prepolymer with high hydrophilic properties 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. At the next step optimum condition for electrospinning were obtained by previous studies and try and error. As similar, optimum condition for electrospinning of PGS-PCL/POC-PCL with PGS/PCL as core and POC/PCL as shell, were obtained. Physico-mechanical properties and morphological analysis of electrospun samples was carried out using tensile test, SEM and TEM. Biodegradation, biocompatibility and cellular response of scaffold was carried out using mass loss in solution, contact angle, cell culture and MTS test. Porosity of PGS/PCL, POC/PCL and PGS-PCL/POC-PCL was obtained to be 60%, 52% and 40%. According to the mechanical tests, PGS/PCL and PGS-PCL/POC-PCL have modulus, tensile strength in break and maximum strain 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-PCL/POC-PCL was obtained to be 47%, 37% and 55%. MTS observations demonstrate that there is no evidence of toxicity in sample polymer scaffold PGS/PCL, POC/PCL and PGS-PCL/POC-PCL. Cell differentiation PGS-PCL/POC-PCL scaffold been more than PGS/PCL scaffold. The spectrophotometer test indicates a revatively fast release between 0 to 48 hours and a slow release after this time up to 384 hourse. According to the results PGS-PCL/POC-PCL scaffold is more suitable for use in retina tissue Engineering and drug delivery system. Keywords: Electrospinning, PCL, PGS, POC, retina tissue Engineering, drug delivery.