The present invention relates to a method for differentiating the mesenchymal stem cells derived from the inferior nasal concha of human subjects to mucosal epithelial cells, the mucosal epithelial cells differentiated by using the method, and use of the mucosal epithelial cells. The method can be used to efficiently differentiate the mesenchymal stem cells derived from the inferior nasal concha of human subjects to the mucosal epithelial cells in vitro. The cells differentiated by using the method have mucin secreting capabilities, which are also the capabilities of mucosal epithelial cells while having cilia on the cell surfaces and intercellular junctions as well as confirmed expressions of epithelial cell markers. The mucosal epithelial cells differentiated by using the method can be used in regenerative medicine fields for the development of cell treatment agents and biomimetic bio-chips for treating various diseases caused by the cell defect and dysfunction.
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