This article introduces a three-dimensional scaffold which is used to perform three-dimensional cell culture under mechanical stretch from the point of construction of tissue-engineered tissue. The composition, structure, surface characteristics, mechanical property, and cell compatibility of the scaffold have been studied by using surface chemistry and material mechanics testing methods. The results indicate that the polyvinyl alcohol (PVA) sponge, which is water-tolerant, coated with Poly-DL-lactic-co-glycolic acid (PLGA) possesses a good nature in appropriate surface feature, porosity, elastic recoil, and cell compatibility. These features provide wide options for using this scaffold to study the effects of mechanical stretch on cells maintained in three-dimensional culture to provide a three-dimensional matrix.