The most serious problem in the treatment of extensive burns is a lack of sufficient healthy skin for coverage of the affected area. Several methods have been used for the coverage of extensive burn wounds. The grafting of cultured epithelium is a potentially effective method for a permanent covering of the wound, particularly in patients with extensive burns. The condition of the recipient site is the most important factor in the success of cultured epithelium grafting and the preservation of the dermis or dermal components in the burned area will enhance the grafting process. We recommend that prior to the grafting of cultured epithelial cells, the burn wounds should be excised and covered with an allograft or artificial dermis during the first 2 weeks after admission. An allograft of cultured epithelium is also useful. This method accelerates the epithelialization of both the burn and donor sites. It is expected that cultured epithelial cell grafts will prove to be an effective treatment not only for extensive burns but also to epithelialize small area burn wounds and resurfaced burn scars.