Abstract: A method for making hepatocytes from extrahepatic somatic stem cells comprises: a) culturing somatic stem cells in a medium comprising hepatic growth factor to cause the stem cells to differentiate toward hepatocytes; b) culturing cells from a) in a medium comprising HGF and oncostatin M to facilitate the cell differentiation toward hepatocytes; and c) culturing cells from b) in a medium comprising oncostatin M to cause the differentiated cells to mature into hepatocytes, thereby producing a cell population that has morphological features of hepatocytes and at least four of the following characteristics: i) antibody-detectable expression of albumin; ii) real-time reverse transcriptase-polymerase chain reaction-detectable expression of ?-fetoprotein, HNF-1?, HNF-3?, HNF-4, HNF-6, ?1-antitrypsin, alkaline phosphatase, tryptophan 2,3-dioxygenase, tyrosine aminotransferase, cytochrome P450 family 2 subfamily E polypeptide 1, glutamine synthetase, and/or low density lipoprotein receptor; iii) urea secretion; iv) c