Most of human organs are composed of fibrous structure with fiber size ranging from nanometer to millimeter scale. Therefore, nanofibers have now been extensively employed to mimic natural tissue matrixes. Electrospun scaffolds based on hydrophobic and biodegradable polymers exhibit good mechanical properties but do not show acceptable cell attachment. In contrast, scaffolds based on natural polymers such as collagen and gelatin show an inherent tendency for cell attachment, but they are mechanically weak. Thus core-shell nanostructured scaffolds are expected to be the best candidate. In the present work, attempts have been made to design and fabricate nonwoven mat based on nanofibers with core-shell structure comprising thermoplastic urethane elastomer (TPU) and gelatin as the core and shell, respectively. Effects of micromorphology and viscoelastic behavior of the prepared scaffolds upon cell behavior such as cell attachment, generation and purification is another prospect. For this purpose, electrospun process used with a core-shell type needle, and the two polymers were processed in the form of solution in HFIP. Influence of solution and processing parameters on developed-nanofibers and corresponding mat micro morphology were investigated. Scanning electron microscopy (SEM), Transmission electron microscopy (TEM) and Attenuated total reflectance Fourier transform infrared spectroscopy (ATR-FTIR) evidenced formation of gelatin layer on top of TPU fiber as the core. The surface hydrophilic behavior of the prepared mats was examined using contact angle measurement. Degree of weight loss and water resistivity in aqua's media were evaluated by immersing the prepared mats in solution comprising water and PBS. Cell attachment and cytotoxicity of scaffolds were studied.