Reprogramming is a process in which a developmentally determined cell fate is re-established to another fate by artificial modifications. Reprogramming to pluripotent state has been studied extensively in somatic cell nuclear transfer and induced pluripotent stem cells (iPSCs). Interestingly, recent studies showed that expression of a set of transcription factors also can induce transdifferentiation, also known as direct conversion or direct reprogramming. There are two major approaches in direct reprogramming: one is target cell-specific factor-mediated direct reprogramming and the other is epigenetic flexibility-inducing factor-mediated direct reprogramming. We are interested in generating induced neural cells via direct reprogramming by using pluripotency factors as epigenetic flexibility inducers and understanding the mechanistic basis of the process. We hope that these reprogramming technologies will provide a new paradigm of research in regenerative medicine as well as disease study and drug development.