This invention discloses an implant for regeneration of tissue with lesions, comprising a mixture with different types of cells, particularly, mesenchymal stem cells (MSC), endothelial cells, and specific functional cells according to the nature and function of the tissue, included into the biocompatible polymeric matrix, where the cells may or may not be organized in a specific way. This innovation also discloses a method to manufacture the implant. The implant of the present invention is useful for replacement or regeneration of animal and human tissues.