The use of bioabsorbable polymers in (bio)medical applications has increased greatly in recent years, mainly because of their good bioreabsorption and biocompatibility. In this work, we examined the development of foreign body giant cells in intimate contact with porous membranes of poly L–lactic acid containing 7% of plasticizer triethylcitrate implanted in the backs of rats. The membranes were removed 2, 7, 14, 21, 28, 60, 90 and 180 days after implantation, along with a portion of the tissue around the implant. Histological analysis of the implant and tissue revealed the formation of a fibrous capsule from the seventh day of implantation onwards. Foreign body giant cells appeared from the seventh day and increased in number up to the twenty-eighth day and then up to the ninetieth day of implantation, remaining constant up to the end of the study onwards, and increased in number up to the ninetieth day after implantation and then remained constant. The number of nuclei in these cells increased from the seventh day of implantation up to the ninetieth day and then up to the end of the study.