Whole liver transplantation, the currently available treatment of end-stage liver disease, has limitations including serious donor shortage, fatal surgical complications, risk of allograft rejection, and the requirement of life-long immunosuppression. In this study, we investigated the possibility of reconstructing liver tissues in vivo by implanting fetal hepatocytes on polymer scaffolds as a potential method to replace the current treatments. Fetal hepatocytes were freshly isolated from mice and seeded onto porous mesh scaffolds fabricated from polyglycolic acid, a biodegradable synthetic polymer. The seeded scaffolds were implanted into peritoneal cavity of athymic mice for one week. As a control, fetal hepatocytes were implanted without scaffold. One week after transplantation, liver-like tissues formed. Histological and immunohistochemical analyses indicated that the hepatocyles and liver tissue structures (bile ducts) were present in the newly formed tissues. In the control group, no transplanted hepatocytes were observed. Theses preliminary results suggest that liver tissues may be regeneration by transplanting fetal hepatocytes on polymer scaffolds.