This study evaluates the balance between cellular removal and extracellular matrix (ECM) preservation in cardiac tissue engineering by comparing chemical and physical decellularization methods. Cardiac tissues were treated with chemical agents (sodium dodecyl sulfate and Triton X-100) and physical methods (freeze-thawing and ultrasound). These methods were assessed based on residual cellular content, DNA quantification, ECM structural integrity, and preservation of key ECM components like collagen and glycosaminoglycan (GAG). The results revealed that while chemical methods, particularly SDS, achieved more complete cell removal, they significantly compromised ECM integrity. In contrast, physical methods, such as freeze-thawing, preserved ECM structure more effectively, despite moderate cellular removal. The findings underscore the importance of tailoring decellularization techniques to specific cardiac tissue engineering needs, with chemical methods excelling in cell removal and physical methods offering superior ECM preservation. Future research should aim to optimize these methods to achieve a better balance between decellularization efficiency and ECM integrity.