The advantage synthetic biomaterials compared with ADM is no limits of supply and easily available and its cost is lower than ADM. Some reports about sling method using synthetic biomaterial sheet suggest its safety and cost effectiveness, but there are few studies with high evidence level. We focused on the newbioabsorbable polyglicolic acid (PGA) felt developed as a scaffold on regenerative medicine. In recent years, this material has also been used to reinforce on surgical suture stitch or prevent air leakage in thoracic surgery. In this study, we used this material for immediate breast reconstruction with TE using sling method. It differs from other biomaterials that can be expected to have superior properties as tissue regeneration with sufficient strength up to growth of soft tissue into the sheet. We report a prospective study protocol to assess the safety and usefulness of this new PGA felt for immediate breast reconstruction based on TE.