The porcine pericardium has been used for its great potential as a biological scaffold, produced from the extracellular matrix (ECM) and used mainly in surgeries reconstructive, tissue repair and surgical procedures for corneal reconstruction. The adequate preservation and biocompatibility of the pericardial ECM structure during the decellularization process is fundamental, the biggest challenge being the total removal of cellular material without damage to the structure. All agents used in decellularization change the composition and cause some damage to the ultrastructure. Sodium Dodecil Sulfate (SDS) is the most effective for removing cell residue from tissue compared to other detergents, which is also the most used for the decellularization process. This work aimed to test 3 different concentrations of SDS, in order to assess the concentration (0.1, 0.5 and 1%) that best preserves the structure of the ECM pericardial. In addition, we listed the type of daily wash to make the process more effective (only distilled water or PBS 1x), in order to assess the concentration capable of decellularizing the tissue and better preserving the pericardial ECM. The concentration of SDS at 1%, when compared to the lowest concentrations of 0.1 and 0.5%, was more effective in the decellularization process, however it did not obtain good results in the preservation of the ECM. Regarding daily washing, there was no difference in the frequency assessed in the experimental groups.