Electrospun nanocomposites have received great deals of interest for soft tissue engineered implants including tympanic membrane TM repaired. In this work, an innovative PCL/TPU/CA nanocomposite were fabricated via the electrospinning technology. The physico-mechanical properties of the nanocomposites exhibit favorable properties for tissue regeneration. This work has shown that the properties of the nanocomposite can be tuning to desirable properties that mimics the human TM by adjusting the cellulose acetate (CA) concentration during the electrospinning process. The elastic modulus of the nanocomposite has increased to 130 MPa after addition 30 % of CA, which meet the minimum requirement for human TM at 45 MPa. Highly porous and hydrophilic in nature of the nanocomposites make them a very good candidate to be considered for chronic tympanic membrane repair as these surface properties are anticipated to facilitate cell migration and proliferation in tissue regeneration.