Since its inception, tissue engineering has focused on the use of biodegradable polymers as supports for cell growth and tissue accumulation. It has been suggested that the field’s reliance on biodegradable scaffolds is limiting progress and new paradigms are needed. As an alternative approach, we have developed a method to grow and extract cell derived material from an open celled polyurethane foam. The foam supports cultured anchorage dependant cells, which over time deposit matrix that accumulates within the open space. Following long term culture of human fibroblasts, the foam is removed and the accumulated material is collected. Yields between 50-100 mg of material for every gram of foam seeded have been achieved. Histological analysis shows the extracted material to be a porous yet continuous network consisting of cellular remnants and extracellular matrix including collagen, elastin, and glycoaminoglycans. Additionally we have developed methods to increase the stiffness (+200%) and yield (+400%) using mechanical stimulation and cytokines. We have also created materials using astrocytes and mesenchymal stem cells. These materials are significantly less stiff yet yields are similar, indicating potentially important differences in composition. Future animal studies will evaluate biocompatibility.