We have developed an expanded polytetrafluoroethylene polymer (e-P) coated with both poly-amino-acid urethane copolymer and collagen (e-PPC) to be used for cell culture substrata. Rat mesenchymal stem cells (MSC) were cultured on the e-P and e-PPC polymers in the presence of dexamethasone. After 24 h, the MSC contacted well with the e-PPC surface and after 14 days, the MSC showed high levels of alkaline phosphatase activity, and calcium and bone-specific osteocalcin protein deposition. The MSC cultured on these polymers for 1 week were then implanted at rat subcutaneous sites and harvested after 4 weeks. Microcomputed tomography as well as histological analyses showed that any hard tissue could not be seen in implants of the MSC/e-P composites, whereas new bone formation could be detected in the MSC/e-PPC composites. These in vitro as well as in vivo results confirmed the importance of polymer surface to support the osteogenic differentiation, which resulted in new bone formation. The surface modification using poly-amino-acid urethane copolymer and collagen together with tissue engineering technology might facilitate bone anchoring to the polymers for dental and orthopedic applications.