As skin defects cannot regenerate by themselves, tissue engineering through tissue-mimicking scaffolds holds promise for treating such defects. In this study, cellulose acetate (CA)-based three-dimensional scaffolds were produced using the wet-electrospinning technique, and the influence of concentrations on the properties of the wet-electrospun scaffolds was investigated for the first time. CA with concentrations of 4, 5, 6, 7, 8, 9, 10, 12 and 14 % (w/v) were dissolved in acetone to fabricate the scaffolds. Wet electrospinning was carried out under an applied voltage of 15 kV and a tip-to-bath distance of 10 cm into the aqueous solution of sodium hydroxide (NaOH) (pH similar to 13) as a coagulation bath. The specimens with concentrations of 4-7 % (w/v) just produced droplets. The concentration of 8 % (w/v) produced beaded fibers, and the fibers of 9, 10, 12 and 14 % (w/v) were almost oriented in a random, dispersive manner and formed a non-woven structure morphology under scanning electron microscope (SEM) observation. The porosity measurement via the liquid displacement method showed that all scaffolds could not meet the accepted ideal porosity percentage of above 80 %, and the highest recorded porosity percentage was 69.5 % for the 12 % (w/v) scaffold. The contact angle measurement data displayed the high hydrophobicity of all scaffolds, which was expected because of the hydrophobic nature of CA. In vitro L929 mouse fibroblast cell culture demonstrated that all scaffolds presented a non-toxic environment and enhanced cell proliferation and attachment.