a non - crosslinked , decellularized and purified mammalian tissue having particular use as an implantable resorbable material . the material is treated by alkylating its primary amine groups in a manner sufficient to reduce the antigenicity of the tissue , permitting the treated tissue to be used in vivo and without crosslinking , and in turn , permitting it to be resorbable . the material can be used in surgical repair of soft tissue deficiencies for a certain period of time while the implant itself is gradually remodeled or absorbed by the host . also provided are a method of preparing such a material , as well as a method of using such a material for surgical repair .