Purpose:To study preliminarily induced differentiation of embryonic stem cells intoceal epithelial cells in vitro.Methods: Murine embryonic stem cells were co-cultured with Rabbit limbal cealepithelial cells in Transwell system to induce differentiation. Mophological andimmunohistochemical examination were implemented.Results: The induced cells from embryonic stem cells have an epithelial appearance.The cells formed a network and were confluent into film gradually after beingco-cultured with rabbit limbal ceal epithelial cells for 24 ～ 96 hours. The cells rangedmosaic structure and localized together with clear rim. Most of the cells showedpolygonal appearance. Transmission electron microscope showed lots of microvilli on thesurface of induced cells and tight junctions between them. These epithelial-like cellsexpressed the ceal epithelial cell specific marker cytokeratin3/cytokeratinl2.Conclusion: The potential mechanism of the differentiation of murine embryonic stemcells into ceal epithelial cells induced by limbal ceal epithelial cell-derivedinducing activity is to be further verified.