**5. Conclusions**

We successfully developed a 3D tissue reconstruction method, through which the decellularized pericardium was recellularized and fabricated into a cylinder formation. The cells were elongated and aligned on the decellularized pericardium. The reconstructed decellularized pericardium expressed a mechanical behavior similar to that of porcine ACL. Further in vivo experiments, such as compatibility and mechanical compliance experiments, are needed to apply the 3D-reconstructed decellularized pericardium as an alternative to ligaments and tendons.

**Author Contributions:** Conceptualization, T.K., N.N. and A.K.; methodology, M.S., Y.Y. and S.A.; validation, M.S., Y.Y., M.K., Y.H. and H.T.; writing—original draft preparation, M.S. and M.K.; writing—review and editing, T.S. and T.K.; project administration, T.K.; funding acquisition, A.K. All authors have read and agreed to the published version of the manuscript.

**Funding:** This study was partly supported by the Japan Society for the Promotion of Science KAK-ENHI (grant numbers 16H03180, 19H04465, and 21H04954), Creative Scientific Research of the Viable Material via Integration of Biology and Engineering from Ministry of Education, Culture, Sports, Science and Technology (MEXT), and Cooperative Research Project of the Research Center for Biomedical Engineering from MEXT.

**Institutional Review Board Statement:** Not applicable.

**Informed Consent Statement:** Not applicable.

**Data Availability Statement:** Not applicable.

**Conflicts of Interest:** The authors declare no conflict of interest.
