Polytetrafluoroethylene (PTFE) Membranes are used in dentistry as biocompatible barriers to prevent undesired cells growth for guided bone regeneration (GBR). One of the most worldwide used commercial membrane is Gore-Tex. This membrane was developed and marketed since the eighties decade of the last century. Similar membranes have emerged in recent years, since the end of the patent protection period of the Gore-Tex. However, there is not any membrane with similar properties manufactured in Brazil. The proposed research aimed to develop a PTFE membrane with similar characteristics to the Gore-Tex membrane, in particular, the surface morphology and the porosity presence. The manufacturer of the membrane uses a tape that can be obtained by extrusion of PTFE particles. The tape is pulled in two different directions; one in the original fiber is direction and the other in a perpendicular, direction under appropriate thermal conditions. The final membrane morphology resulted from the overlapping and union of two processed tapes. The starting material was analyzed by differential scanning calorimetric. The morphology of the membranes was analyzed by scanning electron microscopy and the porosity estimated by digital image processing, using the KS400 program. It was possible to establish a procedure involving pulling, tractioning and heat treatment that provides membranes with similar morphology and porosity of the PTFE-e membranes marketed by W.L. Gore and Associates.