The present invention provides a method for producing a retinal cell or a retinal tissue, including the following steps (1) - (3):(1) a first step of culturing pluripotent stem cells in the absence of feeder cells in a medium containing 1) a TGFβ family signal transduction pathway inhibiting substance and/or a Sonic hedgehog signal transduction pathway activating substance, and 2) a factor for maintaining undifferentiated state,(2) a second step of culturing the cells obtained in the first step in suspension in a medium containing a Wnt signal transduction pathway inhibiting substance to form a cell aggregate, and(3) a third step of culturing the aggregate obtained in the second step in suspension in the presence or absence of a Wnt signal transduction pathway inhibiting substance in a medium containing a BMP signal transduction pathway activating substance to obtain an aggregate containing a retinal cell or a retinal tissue.