PROBLEM TO BE SOLVED: To obtain a smooth muscle cell of a sufficient quantity while reducing a patient burden.SOLUTION: A differentiation method of a mesenchymal stem cell to a smooth muscle cell which includes a culturing step S4 that cultures by a condition that makes a mesenchymal stem cell touch with a fibroblast is disclosed. Moreover, a production method of a smooth muscle implant which includes: the culturing step S4 that cultures by a condition that makes a mesenchymal stem cell touch with a fibroblast; and a recovery step S5 that collects the smooth muscle cell that is differentiated from a mesenchymal stem cell by the culturing step S4 is disclosed. Moreover, a smooth muscle implant produced by the production method of the smooth muscle implant is disclosed.【課題】患者への負担を軽減しながら十分な量の平滑筋細胞を得る。【解決手段】間葉系幹細胞を繊維芽細胞と接触させた状態で培養する培養ステップS4を備える間葉系幹細胞の平滑筋細胞への分化方法を提供する。また、間葉系幹細胞を繊維芽細胞と接触させた状態で培養する培養ステップS4と、該培養ステップS4によって間葉系幹細胞から分化した平滑筋細胞を回収する回収ステップS5とを備える平滑筋移植材の製造方法を提供する。また、上記平滑筋移植材の製造方法により製造された平滑筋移植材を提供する。【選択図】図1