The present invention relates to a process for obtaining mammalian insulin secreting
cells in vitro, characterized in that it contains the following steps: a) preparation
of the mammalian pancreatic tissues by removal of a pancreas, b) dissociation of
the pancreatic tissues obtained in step (a) into isolated pancreatic cells, c)
possibly the elimination of the endocrine cells from the pancreatic cells isolated
in step (b), d) induction of dedifferentiation of the cells isolated in step (b)
into ductal precursor cells, e) induction of redifferentiation of the ductal precursor
cells obtained in step (d) into insulin secreting cells. It also concerns the use
of the insulin secreting cells thus obtained for the preparation of a pharmaceutical
composition which can be used for the treatment of pancreatic pathologies and particularly diabetes.