Despite recent progress in the treatment of heart failure, it remains a life-threatening disorder worldwide, and its mortality is quite poor. In this situation, left ventricular assist device (LVAD) implantation and heart transplantation are gold standard therapy for severe heart failure despite some drawbacks, such as infection, in LVAD and donor shortage in heart transplantation. To overcome these problems in heart failure therapy, regenerative therapy using autologous cells, tissue implantation, or new drugs were introduced to the clinical situation. In this section, we want to present recent basic or clinical work in cell sheet technology with myoblasts or induced pluripotent stem (iPS) cells and discuss new treatment strategy for heart failure, including regenerative therapy and heart transplantation.