Treatment　of　injured　peripheral　nerves,　especially　long-distance　nerve　defects,　remains　a　significant　challenge　in　regenerative　medicine　due　to　complex　biological　conditions　and　a　lack　of　biomaterials　for　effective　nerve　reconstruction.　Without　proper　treatment,　nerve　injury　leads　to　motor　and　sensory　dysfunction.　Here,　we　have　developed　an　efficacious　nerve　allograft　treated　with　a　dual　drug　containing　acrolimus　and　nerve　growth　factor　to　bridge　the　nerve　gap　and　achieve　rapid　neural　tissue　recovery　without　immunological　rejection.　The　recovery　of　the　structure,　activity,　and　function　of　rats　treated　with　the　dual　drug-treated　allograft　was　investigated　by　walking　track　analysis　and　electrophysiological　measurement.　The　sciatic　functional　index　was　measured　to　be　3.0　after　a　12-week　treatment.　The　nerve　conduction　velocity,　peak　latency,　and　peak　amplitude　of　the　nerve　action　potentials　demonstrate　the　functional　recovery　of　the　nerve.　To　study　the　synergistic　effect　of　the　dual　drug　on　the　growth　of　neurites,　a　neural　cell　hypoxia　model　was　created.　The　dual　drug　exhibited　a　high　efficiency　in　promoting　the　growth　of　nerve　cells　under　the　nerve　injury-induced　hypoxic　condition.　The　dual　drug　could　protect　the　cells　against　antioxidative　damage　from　hypoxia　by　the　expression　of　heat　shock　protein,　hypoxia-inducible　factor,　beta-tubulin,　and　vimentin.