The current study tries to spot light on a novel solution to reduce the incidence of side effects resulting from chemotherapy. Therefore, the probable ameliorating action of iPSCs on testicular toxicity induced by chemotherapy was investigated. The goal of this study is to research the differentiation capability of rat induced pluripotent stem cell into male germ in vitro.samples were collected from skin biobsy of adult male albino rats were subjected to identification and quantification of male germ cells by RT –PCR analysis. A significant statistical increase in mean of SSEA1 gene expression in group I compared with group II , but there is significant statistically decrease in SSEA1 gene expression in group II compared with group III. RA can rapidly cause differentiation of IPS into male germ cells.