The invention discloses a method for preparing human body or animal accellular tissues. According to the method, the decellularized tissue obtained by treating human or animal tissues, such as skin, pleuroperitoneal membrane, esophagus mucous membrane, small intestine mucous membrane, pericardium, vessel, nervus, cardiac valves, bone, cartilage, muscle tendon, and the like through processes of inactivation of virus, derosination, decellularization, and the like is an acellular three-dimensional network structure tissue, and extracellular matrix components are kept. The tissue prepared by the method can be used as an implantable repair material for a human body and also can be used as a support material of tissue engineering cell culture. The skin, the pleuroperitoneal membrane, the esophagus mucous membrane, the small intestine mucous membrane, the pericardium, and the like also can be used as a wound covering material.