Different bioabsorbable polymers and their co-polymers have been used to construct an optimal material for guided bone regeneration applications. Our aim was to evaluate a novel bioabsorbable material in a soft tissue environment. In this study, a poly(DTE carbonate) membrane (0.2-0.3 mm) was implanted into 20 NZW rabbits' subcutaneous pouches for 6, 12, 24 and 52 weeks. The material was evaluated by means of histological reactions to the material and mechanical properties of the membrane. Based on this study, it can be concluded that poly(DTE carbonate) elicited a very modest foreign body reaction in the soft tissues. This reaction was uniform throughout the study. Varying amounts of calcification was seen in the fibrous capsule surrounding the implant. The number of calcified bodies did not correlate to healing time.