Cellular populations with phenotype similar to multipotent mesenchymal stromal cells have been isolated from two different sources: a human bone marrow and adipose tissue. The comparative analysis of differentiation efficiency of these cells in the direction of osteogenesis revealed morphological changes confirmed by Alizarin red and von Kossa staining in bone marrow cells on the 14th day, and in adipose tissue cells on the 28th day of culturing in the medium with inductors. The analysis of osteopontin, osteocalcin and bone sialoprotein gene expression in RT-PCR reactions detected essential distinctions in the potency of these cells to differentiate into bone tissue cells.