Introduction: Reconstruction of the abdominal wall with mesh is a widely used surgical procedure. The non-absorbable meshes tend to cause numerous side-effects. Aim: The aim of the author was to produce an absorbable, polymer-based mesh that possesses appropriate chemical, mechanical and biological properties. Method: A three-dimensional, biocompatible mesh was produced from poly-vinyl-alcohol using reactive electrospinning. Toxicity and cell-mesh interactions were tested using human lung carcinoma epithelial cells (A-549), and in vivo tests were conducted in 42 male Wistar rats at the 1–5, 7 and 14 postoperative days (3 rats/groups). Results: In the in vitro tests poly-vinyl-alcohol was biocompatible. In the in vivo tests no major complication was associated with the mesh made of poly-vinyl-alcohol. Conclusions: The author concludes that this polymer mesh is biocompatible, it does not damage the surrounding tissues and integrates well with them. Orv. Hetil., 2016, 157(5), 180–184.