The present research introduced a method to produce an artificial common bile duct using electrospinning technique. Also, the effect of electrospinning variables on the mechanical properties of produced prostheses is investigated. Using electrospinning of polyurethane nanofibres, cylindrical prostheses were produced on a rotating mandrel considering the different controllable factors such as the mandrel rotational speed, the applied voltage, and the flow rate of polymer solution. Taguchi method was used to investigate the effect of mentioned factors on the compliance of circular prostheses. MTT assay was performed to study the cytotoxicity of prostheses. The results of the signal-to-noise analysis showed that the mandrel rotational speed factor has the strongest effect on the compliance values. The flow rate was the second factor and it was followed by electrospinning voltage. In addition, the optimum conditions to reach the highest compliance value were determined. The results of MTT assay indicated no cytotoxic effects of prostheses on the cells. The compliance of optimum prosthesis was found close to the compliance value of a native common bile duct.