The present invention provides a simple method for controlled differentiation of adipose-derived precursor cells. A method is provided for preparing a differentiated cell. The method comprises A) obtaining a mixture by mixing a) an adipose-derived precursor cell and b) a differentiated cell corresponding to a desired site and B) culturing the mixture under sufficient conditions which allow the adipose-derived precursor cell to differentiate. The present invention also provides a composition for cell implantation comprising a) an adipose-derived precursor cell and b) a differentiated cell corresponding to a desired site.
