Pancreas extract from regenerating pancreas after partial pancreatectomy is known to contain factors that induce islet neogenesis in animals with streptozotocin (STZ)-induced diabetes [A.A. Hardikar, R.R. Bhonde, Modulating experimental diabetes by treatment with cytosolic extract from the regenerating pancreas, Diabetes Res. Clin. Pract. 46 (1999) 203-211]. In this study, we evaluate the effects of regenerating pancreas extract (RPE) from 90% partially pancreatectomized rats on induction of pancreatic differentiation of human adipose tissue-derived stem cells (hASCs). We found that undifferentiated hASCs expressed OCT-3/4, Nanog, and REX-1, markers of embryonic stem cells (ESCs). Genes involved in early pancreas development showed increased expression in RPE-treated culture. Sox17 and IPF-1 were expressed only in RPE-treated culture. Immunocytochemical analysis showed C-peptide-positive cells in RPE-treated culture but not in undifferentiated hASCs. In conclusion, hASCs have the characteristics of ESCs and the potential to differentiate into pancreas cell lineages phenotypically in response to RPE.