Biological scaffolds composed of extracellular matrix (ECM) derived from decellularized tissue are increasingly used in regenerative medicine [1]. Esophageal tissue engineering is a promising approach to create an esophageal substitute and improve clinical results in diseased esophageal treatment and surgery. Therefore, the need has arisen to develop decellularization techniques in order to obtain a clinical grade esophageal extracellular matrix. Decellularization should preserve the general structure and the biomechanical properties of the organ. Preservation of native ECM structure is essential to create a biocompatible scaffold that can be used for further cell seeding, differentiation and proliferation. In this study, decellularized scaffolds are prepared from pig esophagus using mild detergents, acids, and enzymes to remove animal cells, with the objective to provide scaffolds for recellularization with human stem cells, thus producing a new human esophagus [2]. For this purpose, a flow perfusion bioreactor is used: the rotary cell culture system (RCCS), commercially available from Synthecon (Houston, TX) [3]. This device allows liquid flow within the tubular esophagus, as well as a mechanical rotation in and around the tissue in two successive closed chambers. The aim of this paper is to provide an experimental and theoretical mechanical characterization of this flow device, in order to determine: i) the velocity fields, pressures, shear stresses in the fluid without suspended cells, ii) the forces that act on a suspended cell and determine its motion.