Objective: Mesenchymal stem cells are pluripotent cells that are able to differentiate into several lines of adult cells. The differentiated cells are as like as adult cells in the body of the mammalian which the stem cells where taken from with the same function and thereby could be used in either research or therapeutic studies. Materials and Methods: Mesenchymal stem cells extracted from Rat’s bone marrow was previously proven to be stem cells by the adhesive property to the floor of the dish and also the ability to be differentiated into fat and bone cells where fat cells were colored by Oil Red and the bone cells by Alizarin Red either. These mesenchymal stem cells were exposed to Fibroblast Growth Factor and Hepatocyte Growth Factor in vitro and the result differentiated cells directed to be colored by Periodic Acid Shift (PAS). Results: The differentiated cells could truly be colored by PAS and this was a clue to know these differentiated cells as hepatocytes. Conclusion: The Hepatocyte could be another target for mesenchymal stem cells to be differentiated like many other cell lines in vitro.