Objective · To investigate the changes of skin mechanical properties after deep second-degree burn, and study the feasibility of composite transplantationusing denatured dermal acellular matrix. Methods · The deep second-degree burn models in SD rats were constructed, and then the full skins were harvested after 3 h and 3 d, respectively, to compare the skin modulus of elasticity and ultimate load with normal skins. In addition, the structural differences of the dermal matrix were also compared. The composite transplantations were conductedusing the normal or denatured dermal acellular matrix, and then the general and histological structures of living skin grafts were observed. Results · The moduli of elasticity of the normal skins and the skins 3 h and 3 d after burn in SD rats were (8.7±6.4) MPa, (7.2±2.7) MPa and (2.7±0.3) MPa, respectively. The ultimate loads were (107.1±41.7) N, (81.5±10.8) N and (42.2±7.0) N, respectively. Both indexes were significantly reduced in the skins 3 d after burn compared to the normal ones (PConclusion · The early denatured skin tissue after deep second-degree burn maintains the similar mechanical properties and histological structure to the normal skin, which is a potential source of acellular dermal matrix for composite transplantation.