Diverse techniques have been described for the repair of abdominal hernias with varying rates of success and complications. Recent literature has discussed the use of biomaterials such as acellular dermal allograft with low complication rates. This study evaluates the use of acellular bovine pericardium to repair incisional and recurrent abdominal hernias. Patients with incisional or recurrent abdominal hernias were treated between April and October 2005. Surgical techniques used included placing the allograft as an inlay or as an overlay in conjunction with a components separation. The technique used was determined preoperatively based on clinical exam and size of the anticipated defect. All data were reviewed retrospectively. Ten patients were treated. There were 6 females and 4 males and mean age was 40 years (range: 22-80). Three patients had ongoing infection at the time of hernia repair. Mean follow-up is 4 months (range 2-7). There has been one recurrence and one loss of allograft. Cost analysis showed a significant savings versus other allografts described in the literature. Acellular bovine pericardium can be a cost-efficient option in the repair of abdominal hernias with a lower complication rate than prosthetic mesh.