A) Hepatocyte differentiation from hiPS cells was followed by detecting OCT3/4, FOXA2, SOX17, GATA4, HNF4a, Alphafetoprotein (AFP), and Albumin (ALB) by immunocytochemistry at day 0, 5, 10, 15, and 20 days. Results are representative of three independent differentiation experiments. B) Representative flow cytometry profile showing the average number of Albumin positive hiPS–derived hepatocytes in three independent differentiation experiments = 81.0%±4.8. C) Albumin secretion by hiPS cell–derived hepatocytes was identified in the medium after 3–days of culture using ELISA. D) Hepatocyte–like cells derived from hiPS cells were shown to store glycogen by PAS staining (a); store lipids by Oil Red O staining (b); uptake LDL using Dil-LDL (c); and metabolize indocyanine green (d); have similar morphology to hepatocytes with some cells being bi-nucleated (black arrow) (e); and direct dichlorofluorescein diacetate to plasma membranes (white arrow) (f). E) Heat map of gene array analyses showing that expression of 40 liver–specific mRNAs 23 was increased (red) following differentiation (Hep) compared with undifferentiated (hiPS) cells where the majority of these mRNAs were expressed at relatively low levels (blue). F) Bar graphs showing the levels of mRNAs, determined by real-time qRT-PCR, encoding Phase I and II enzymes in hepatocyte–like cells derived from H9 huES cells (yellow) and C2 hiPS cells (orange) expressed as fold of levels found in cadaveric human liver samples.