The superior capsular reconstruction (SCR) procedure aims to improve clinical symptoms of rotator cuff tear arthropathy and prevent progression by restoring superior shoulder stability through the recovery of shoulder biomechanics in patients with irreparable massive rotator cuff tears. Several studies have been conducted since Mihata et al. introduced autologous fascia lata for SCR in 2012. SCR using an allograft acellular dermal matrix (ADM) was recently introduced. Nevertheless, few comparative studies have examined the characteristics of the two main graft types—autologous fascia lata and allograft ADM—and long-term clinical outcome data is lacking. This review compares the biomechanical, histological, and clinical characteristics of autologous fascia lata and allograft ADM, which are the most commonly used graft materials in SCR.