${eta}ig$-h3, is a TGF-${eta}$-induced gene product, extracellular matrix protein with 68 kDa MW(683 amino acids) and has been known for its possible roles in cell adhesion, spreading, migration and proliferation. To minimize a proteolytic degradation of ${eta}ig$-h3, ${eta}ig$-h3 incorporated chitosan sponge was prepared and its effects on fibroblast adhesion and migration were investigated. And its wound healing efficacy was evaluated in deep 2nd degree burn rabbit ear wound model. ${eta}ig$-h3 enhanced fibroblast adhesion and proliferation. In histological observation, a significant over-proliferation of epidermal regeneration was observed in ${eta}ig$-h3/chitosan dressing applied wound while epidermal regeneration was not proceeded yet in chitosan only treated wound. ${eta}ig$-h3/sponge dressing could enhance epidermal regeneration.