We have developed a cell-seeded 3-dimension constructs tissue regeneration and used it successfully to repair defects of bone and cartilage. However, improvements of mechanical strength were demanded for clinical usage of reconstruction of gastrointestinal tracts. Rat model was used to evaluate whether PLGA constructs seeded with smooth muscle cells (SMC) could withstand suturing and anastomotic strength. Macrscopic, histological, and immunohistochemical assessment were performed to evaluate regeneration of stomach up to 14 days. SMC-seeded constructs show sufficient strength for suturing, no dehiscence, and better biocompatibility for clinical use, although further examination will be necessary to create a functional digestive tract.