The trans-differentiation potential of mesenchymal stem cells (MSCs) is employed, but there is little understanding of the cell source-dependent trans-differentiation potential of MSCs into corneal epithelial cells. In the present study, we induced trans-differentiation of MSCs derived from umbilical cord matrix (UCM-MSCs) and from dental tissue (D-MSCs), and we comparatively evaluated the in vitro trans-differentiation properties of both MSCs into corneal epithelial-like cells. Specific cell surface markers of MSC (CD44, CD73, CD90, and CD105) were detected in both UCM-MSCs and D-MSCs, but MHCII and CD119 were significantly lower (P < 0.05) in UCM-MSCs than in D-MSCs. In UCM-MSCs, not only expression levels of Oct3/4 and Nanog but also proliferation ability were significantly higher (P < 0.05) than in D-MSCs. In vitro differentiation abilities into adipocytes and osteocytes were confirmed for both MSCs. UCM-MSCs and D-MSCs were successfully trans-differentiated into corneal epithelial cells, and expression of lineage-specific markers (Cytokeratin-3, -8, and -12) were confirmed in both MSCs using immunofluorescence staining and qRT-PCR analysis. In particular, the differentiation capacity of UCM-MSCs into corneal epithelial cells was significantly higher (P < 0.05) than that of D-MSCs. In conclusion, UCM-MSCs have higher differentiation potential into corneal epithelial-like cells and have lower expression of CD119 and MHC class II than D-MSCs, which makes them a better source for the treatment of corneal opacity.

Abstract
 INTRODUCTION
 MATERIALS AND METHODS
  Chemicals and media
  Cell isolation and culture of UCM- and D-MSCs
  Analysis of cell surface markers
  Analysis of cell proliferation
  Induction and confirmation of in vitro differentiation
  Induction of trans-differentiation into corneal epithelial cells
  Immunofluorescence staining
  Analysis of quantitative reverse-transcription polymerase chain reaction (qRT-PCR)
  Statistical analysis
 RESULTS
  Cellular- and immune-phenotype differences between UCM- and D-MSCs
  Expression of early transcription factors in UCM- and D-MSCs
  Cell proliferation capacity of UCM- and D-MSCs
  Morphological changes and expression of lineage-specific markers of trans-differentiation induced MSCs into corneal epithelial cells
  Expression of lineage-specific markers of corneal epithelial differentiated MSCs
 DISCUSSION
 DISCLOSURE STATEMENT
 REFERENCES

• Sun-Woung Moon(College of Veterinary Medicine, Gyeongsang National University)
• Hyeon-Jeong Lee(College of Veterinary Medicine, Gyeongsang National University)
• Won-Jae Lee(College of Veterinary Medicine, Kyungpook National University)
• Sun-A Ock(AnimalBiotechnology Division, National InstituteofAnimalScience, Rural Development Administration)
• Sung-Lim Lee(College of Veterinary Medicine, Gyeongsang National University, Research Institute of Life Sciences, Gyeongsang National University) Correspondence