The liver is the hub of human metabolism and involves many diseases. To better work on the mechanism and treatment of liver diseases, it is of particular interest to design 3-dimensional scaffolds suitable for culturing hepatocytes in vitro to simulate their metabolic and regenerative abilities. In this study, sulfated bacterial cellulose (SBC) was prepared as the building block of cell scaffolds, motivated by the anionic nature and 3-dimensional structure of hepatic extracellular matrix, and its reaction condition for sulfate esterification was optimized by changing the reaction time. The analysis and study of the microscopic morphology, structure, and cytocompatibility of SBCs showed that they possess good biocompatibility and meet the requirements for tissue engineering. Next, SBC was mixed with gelatin for composite scaffolds (SBC/Gel) for culturing hepatocytes by homogenization and freeze-drying methods, whose physical properties such as pore size, porosity, and compression properties were compared with gelatin (Gel) scaffolds as the control group, and the cytological activity and hemocompatibility of the composite scaffolds were investigated. The results showed that the SBC/Gel composite has better porosity and compression properties, as well as good cytocompatibility and hemocompatibility, and could be applied to 3-dimensional culture of hepatocytes for drug screening or liver tissue engineering.