An anterior ocular segment related cell sheet or three-dimensional structure that have only a few structural defects as they have been recovered retaining the intercellular desmosome structure and the basement membrane-like protein between cell and substrate. The anterior ocular segment related cell sheet or three-dimensional structure is produced by a process comprising the steps of cultivating cells on a cell culture support comprising a substrate having its surface covered with a temperature responsive polymer having an upper or lower critical dissolution temperature of 0-80° C. with respect to water, optionally stratifying the layer of cultured cells by the usual method, and thereafter, (1) adjusting the temperature of the culture solution to either above the upper critical dissolution temperature or below the lower critical dissolution temperature, and further optionally (2) bringing the cultured anterior ocular segment related cell sheet or three-dimensional structure into close contact with a polymer membrane, and (3) detaching the sheet or three-dimensional structure together with the polymer membrane.