A method for producing retinal nerve cells by inducingdifferentiation of iris pigmented epithelial cells into the retinalnerve cells. In a first method, iris pigmented epithelial cellsderived from a mammal and embryo retinal stem cells derivedfrom a bird are co-cultured. In a second method, iris pigmentedepithelial cells of a bird or a mammal is isolated, and the irispigmented epithelial cells is subjected to adherent culturing.According to these methods, the retinal nerve cells can beproduced by using iris pigmented epithelial cells collected froma patient per se. Therefore, there is a possibility that highlyeffective regenerative medical treatment can be realized.