Collagen sponges seeded with fibroblasts have been used as a soft tissue substitute in wound healing applications. This biomaterial is a good in vitro analog of a connective tissue. Therefore, analysis of the properties of this material may be useful for theoretically modeling soft tissues. Stress-strain curves for such cell-seeded collagen sponges were measured to determine composite stiffness and ultimate tensile strength. Theoretical modeling was done by defining a particle-reinforced matrix using the composite sphere model. A system of uniaxially oriented fibers was then introduced to this equivalent homogeneous media and material properties were determined using the composite cylinder model. Geometric averaging was performed to yield the stiffness and Poissons' ratio for a composite with randomly oriented fibers. Inputs to the model were constituent material properties, cell volume fraction, and fiber volume fraction. From theoretical results, material properties of soft tissues and their substitutes depend on fiber mechanical properties and volume fraction and not cellular mechanical properties and volume fraction. Therefore, the increase in experimentally observed composite stiffness with increased cell number was due to deposition of newly synthesized stiffer collagen fibers, and not due to the physical presence of cells themselves.