Induced pluripotent stem cells (iPSCs) are adult somatic cells which have been reprogrammed to a pluripotent state by being forced to express genes and factors important for maintaining the defining properties of embryonic stem cells (ESCs). They raised the possibility that in vitro differentiation may provide an invaluable source of cells for tissue replacement or repair without the controversial use of embryonic material. The aim of the present study was to establish a protocol for the in vitro differentiation of rat fibroblast-derived iPSCs into neural lineage cells. Reprogramming of Lewis rat adult fibroblasts was performed by viral transduction. Thereafter, the cells were cultured on mitotically inactivated rat embryonic fibroblasts in the presence of LIF. IPSC colonies were selected by appearance of ESC morphology and mechanically picked for passaging. Floating embryoid bodies (EBs) were harvested and plated onto tissue culture dishes with serum-free medium containing N2 supplement and bFGF. After 8 days, the mitogen bFGF was withdrawn and 5% FCS was added. A few days after EB attachment, cells radially migrated away from the EBs and showed various types of morphologies. As from day 14, many cells converted to a neural phenotype and could be detected by phase contrast microscopy. To confirm those first results of the differentiation procedure, immunostaining with antibodies against MAP2, Nestin and GFAP will be performed as well as expression profiling of neural markers over time. However, the rat iPSCs are able to form embryoid bodies and have the potency to differentiate into cells with neuron-like morphology.