Abstract: Objective To explore the possibility of diferentiating functional insulin-secreting cells from muscle derived stem cells．Methods SD rat muscle derived stem cells (MDSCs)were isolated and cultured then induced for 7～12 days with combination inductor．Morphological changes of the induced cells were observed under an inveted microscope．DTZ staining ，immunocytochemical staining were conducted to examine the production of insulin． Glucose challenge and radio immunoassay were perfomed to evaluate the function of the aggregates，and RT-PCR was conducted to detect the expression of endocrine gene．Results Typical insulin-producing cells were observed at the end of the protocol(12 days). Ditizone staining and immunohistochemistry for insulin were both positive. Insulin was secreted by these cells in response to different concentrations of glucose stimulation in a regulated manner (P<0.05). RT-PCR showed the insulin，glucagon and SS gene expression on the 7th day after the inducement of combination inductor． Conclusion Insulin-secreting cells can be transdiferentiated from muscle derived stem cells，which may be a new procedure for clinical treatment of diabetes．

Key words: Muscle-derived stem cells, Transdiferentiated, Nicotinamide, Insulin., muscle-derived stem cells, transdiferentiated, nicotinamide, insulin