Abstract: Objective To observe the differentiation potential of induced pluripotent stem (iPS) cells to neural stem cells (NSCs). Methods The differentiation process was carried out through retinoic acid (RA) inducing procedure. The transformation of cell morphology was observed using inverted microscope. RT-PCR was used to measure the expression of pluripotent genes. Specific markers of neural linage cells such as NESTIN, SOX2, β-TUBULINШ, GFAP were also detected by immunostainning. Results Neural tube-like constructions appeared 4 days after retinoic acid (RA) induction, these cells expressed NESTIN and could differentiate to β-TUBULINШ positive neurons and few GFAP positive astrocytes. There were no neural tube-like constructions in control group. Conclusion Human iPS cells can differentiate toward neural stem cells and can imitate the development process of nervous system.