Glutaraldehyde is known as an ideal preservatives for pericardial heterograft, and many laboratories used this chemicals for preparing tissue valves, pericardial patches and MVOP [monocusp ventricular outflow patch] so we tried to find out the appropriate concentration and ingredients of the Glutaraldehyde for the preparing bovine pericardium. We selected 50 calves, aged about 2 years, and procured their pericardia. These were divided 6 groups such as fresh group, treated with only antibiotics, treated with Glutaraldehyde 0,5%, 0.625 %, 0.75 %, and 0.875 %, and our experiments included microbial culture test, tensile strength measurement and microscopic examination. On microbial culture, there were no growth on 1 week and 4 weeks after preparation with all kind of Glutaraldehyde, but on 4 weeks after only antibiotics treatment [Penicillin, Streptomycin, Kanamycin, Amphotericin -B] E.coli and candida albicans were observed. On tensile strength test, 0.625 % and 0.75 % Glutaraldehyde were revealed as the best preservatives for bovine pericardium and compared to other commercial products they kept more desirable tensile strength. On light and electron microscopic examinations, Glutaraldehyde treated pericardia had much regular and compact collagen fibers and preserved more normal structures, but there were no difference between the different concentration of the Glutaraldehyde. We concluded that 0.625% and 0.75 % Glutaraldehyde were the best concentration for preservation of bovine pericardium in our experiment.