The aims of this study were to fabricate cellulose acetate (CA) film from oil palm empty fruit bunch (OP-EPB), as well as to characterize and evaluate their biocompatibility. Several processes were carried out, and these included prehydrolysis-soda method, chlorine free bleaching method, including oxygen, ozone and peroxide, to produce the cellulose pulp. Then, a liquid phase acetylation method was applied through acetic acid-acetic anhydride-sulphuric acid. Triethyl citrate (TEC) ester was used as additive at different percentages of 10, 20, 30 and 40 wt%. The film produced was characterized by FTIR to identify the functional group of the CA film and their tensile properties were further characterized. Biocompatibility of the film was evaluated using cytotoxicity test. Stem cell derived from human deciduous teeth (SHED) was used with MTS assay. The results showed at 30% of TEC, the tensile strength and elongation of CA (OP-EFB) film was at the optimum and is therefore suitable to be used in dental application. The cytotoxicity evaluated showed that the fabricated CA (OP-EFB) films were non-toxic up to the concentration tested, and are thus compatible with SHED.