[Object] A medical material that improves therapeutic effects in epithelial cells such as keratoconjunctival epithelial cells with the use of an amnion, and a process for producing the same are provided. [Solving Means] A medical material includes an amnion, which is a placental tissue, a polymer film bonded to one surface of the amnion and crosslinked, and cells adhered to the other surface of the amnion. A process for producing the medical material includes the steps of preparing an amnion from which the spongy layer is removed, bonding a biocompatible polymer film to one surface of the amnion followed by crosslinking, adhering epithelial stem cells to the other surface of the amnion, and proliferating epithelial cells from the epithelial stem cells on the surface of the amnion.