We report that microporous films (honeycomb films) can lead various types of cells to tissue formation. The honeycomb films were fabricated by applying a moist air to a spread polymer solution containing biodegradable polymers (poly(L-lactic acid) (PLLA) and poly (ε-caprolactone) (PCL)) and an amphiphilic polymer. Hepatocytes were cultured on a self-supporting honeycomb film of PLLA. The hepatocytes formed a single layer of columnar shape cells with a thickness of 20 μm. The tissue formation of hepatocytes specifically occurred on the honeycomb film of PLLA, not on a flat film of PLLA. Three dimensional tissue structures were formed, when cells were cultured on both sides of the self-supporting honeycomb film. Double layers of hepatocytes were obtained by the method. Striated tissues such as heart and blood vessel could be reconstructed by utilizing a stretched honeycomb film of PCL.