Bovine pericardium has widely been used for grafts in cardiac surgery and seems to have suitable properties for use as a dural graft. Indications for grafting included closure after operation for brain tumours, congenital abnormalities and trauma patients. Bovine pericardium was found to be easily sutured and watertight using standard 4-0 silk suture. This material is relatively inexpensive compared to other non-synthetic grafts. Our bovine pericardium better known as Lyolemb was found to be an excellent dural graft material for local and eventual international consumption. In this age of health economics, the issue of cost is an important consideration. Bovine pericardium costs a fraction than commercially prepared bovine pericardium purchased from USA and EU. We believe that bovine pericardial grafts will continue to be used for duraplasty in future, especially in developing low socio-economic Southeast Asian countries. Costs of our bovine pericardium grafts are around 25 United States dollars (USD) compared to imported bovine pericardium grafts which are priced between 85 and 100 USD and synthetic dural substitutes that cost up to 625 USD. There are categorized to three sizes : 4x2cm, 6x4cm, and 100x40cm.