In this study, author examined the effect of the concentration of the inorganic polyphosphate on the process of the bone regeneration by using the 6 weeks old rabbit with the weight of 2.0kg in average. we performed the experiment by using TR-ePTFE membrane filled with collagen immersed with 1%, 2%, and 4% of inorganic polyphosphate, respectively, after removing the proper sized cortical bones from the calvaria of rabbit. The experimental results were compared with the one of the following four groups: The control group for membrane only, experimental group I for membrane filled with collagen immersed with 1% of inorganic polyphosphate, experimental group II for membrane filled with collagen immerse with 2% of inorganic polyphosphate, experimental group III for membrane filled with collagen immersed with 4% of inorganic polyphosphate. The fragments of the tissue with membrane were obtained from each group of the sacrificed rabbits for 4 or 8 weeks sustained after surgery, were then prestained and coated. New bone formation was assessed by histomorphometric and statistical analysis. We may draw the conclusions from these experiments as following: 1. Collagen was an excellent carrier with a minimal inflammatory reaction and sustaining the form. 2. The sample of the 8th week group has shown the best bone regeneration compared with the cases of all groups including the control group. 3. The samples of collagen immersed with 2% and 4% of inorganic polyphosphate have shown more bone regeneration relative to the sample of the 1% inorganic polyphosphate. 4. The new bone regeneration was shown actively in the group for membrane filled with collagen immersed with 4% of inorganic polyphosphate. With above results, it is strongly suggested the use of inorganic polyphosphate with vehicle under TR-ePTFE membrane.