Head injury is one of the leading causes of death and disability in the productive age. According to the World Health Organization (WHO), 90% of the causes of head injuries in Indonesia are caused by traffic accidents. It causes tearing of the dura mater layer on the head and will be fatal if not treated immediately. The aim of this study is finding out the replacement composites of artificial head dura mater layers which are compatible. In this study, artificial dura mater derived from the bacterial cellulose Acetobacter xylinum which was synthesized on coconut water media. In this study, four variations of composition were used, namely bacterial cellulose (control), bacterial cellulose-glycerol, bacterial cellulose – collagen, and bacterial cellulose-collagen-glycerol. Characterization of the river group (FTIR), tensile strength, swelling and MTT (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide) tetrazolium reduction assay. Assay was conducted in this study. Characterization of functional groups shows the functional groups characteristic of bacterial cellulose, collagen, and glycerol. The results of the tensile strength characterization show that of the four variations in sample composition have average UTS (Ultimate Tensile Strength) and Elongation values that are close to the standard value of artificial dura mater. The best results in the swelling test were obtained on the composition of the bacterial cellulose sample-Collagen-Glycerol with a swelling value of 28.30%. These results did not exceed the membrane swelling ratio limit of 70%. For the MTT (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide) tetrazolium reduction assay test, the percentage of living cells from each sample is above 50% which means that the material produced is not toxic when applied to the body. Bacterial Cellulose Composites-Collagen has the potential to be an artificial dura mater candidate based on the characterization of functional groups, tensile strength, swelling, and MTT (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide) tetrazolium reduction assay. [ABSTRACT FROM AUTHOR]