Orbital implants are used in such procedures as a method by which the natural void created by the removal of an eye can be filled to restore structural and mechanical stability in the region. Highly biocompatible, easy-to-process, relatively inexpensive, chemically and structurally nonabrasive material with high functionality is yet to be proposed for this application. This study investigates a new semibiodegradable, porous polyurethane/beta-tricalcium phosphate composite as a potential material for orbital implant construction. The orbital implant material presented is composed of polyurethane and ceramic components. Isocyanate, caprolactone monomers, catalyst, and deionized water were used for the preparation of polyurethane. The porosity is observed 96.93% with a 267 +/- 25 mu m average pore size. Young's Modulus was around 50MPa. Composite implants showed no cytotoxic, apoptotic, and necrotic effects. This matrix, with a biocompatible, porous, and light-weight structure, and with both suitability for tissue infiltration and incorporation potential, holds great promise.