An object of the present invention is to provide a method capable of easily and inexpensively preparing cells having pluripotency and extremely low risk of tumorigenesis. Human bone marrow mesenchymal stem cells (HMSC-BM), human adipose tissue-derived mesenchymal stem cells (hAT-MSC) (“human adipocyte-derived stem cells [ Mammalian mesenchymal stem cells such as Human Adipose-derived Stem Cells (hADSC)), 7 types of human adherent mature cells (human hepatocyte cells [hHEP cells], human umbilical vein endothelial cells [HUVEC cells] Human skin microlymphatic endothelial cells [HMVEC cells], human epidermal keratinocytes [NHEK cells], human bronchial epithelial cells [NHBE cells], human melanocyte cells [NHEM cells], and human smooth muscle cells [UASMC cells]) And three types of human adherent progenitor cells (human skin fibroblasts [NHDF cells], human skeletal muscle myoblasts [HSMM cells], and human osteoblasts Suspended cultured cells [NHOst cells]) and to form a cell mass (spheroids [Spheroid]), have pluripotency and can tumorigenic risk to prepare very low cell.本発明は、多能性を有し、かつ腫瘍化リスクが極めて低い細胞を、安価に且つ簡便に調製できる方法を提供することを課題とする。ヒト骨髄間葉系幹細胞(Human Mesenchymal Stem Cells from Bone Marrow;hMSC-BM)、ヒト脂肪組織由来間葉系幹細胞(Human Adipose Tissue-derived Mesenchymal Stem Cell;hAT-MSC)(「ヒト脂肪細胞由来幹細胞[Human Adipose-derived Stem Cells;hADSC]」ともいう。)等の哺乳動物間葉系幹細胞や、ヒト接着性成熟細胞7種(ヒトヘパトサイト細胞[hHEP細胞]、ヒト臍帯静脈内皮細胞[HUVEC細胞]、ヒト皮膚微小リンパ管内皮細胞[HMVEC細胞]、ヒト表皮角化細胞[NHEK細胞]、ヒト気管支上皮細胞[NHBE細胞]、ヒトメラノサイト細胞[NHEM細胞]、及びヒト平滑筋細胞[UASMC細胞])及びヒト接着性前駆細胞3種(ヒト皮膚線維芽細胞[NHDF細胞]、ヒト骨格筋筋芽細胞[HSMM細胞]、及びヒト骨芽細胞[NHOst細胞])を浮遊培養し、細胞塊(スフェロイド[Spheroid])を形成させると、多能性を有し、かつ腫瘍化リスクが極めて低い細胞を調製することができる。