Human Corneal epithelial stem cells (CESCs) have been identified to reside in limbus for more than 2 decades. However, the precise location of CESCs in other mammalian remains elusive. This study was to identify differential localization of putative CESCs in mice. Through a series of murine corneal cross-sections from different directions, we identified that anatomically and morphologically the murine limbus is composed of the thinnest epithelium and the thinnest stroma without any palisades of Vogt-like niche structure. The cells expressing five of stem/progenitor cell markers are localized in basal layer of entire murine corneal epithelium. BrdU label-retaining cells, a key characteristic of epithelial stem cells, are detected in both limbal and central cornea of mouse eye. Functionally, corneal epithelium can be regenerated in cultures from central and limbal explants of murine cornea. Such a distribution of mouse CESCs is different from human cornea, where limbal stem cell concept has been well established and accepted. We are aware that some new evidence supports limbal stem cell concept in mouse recently. However, it is important to know that central cornea may provide an alternative source of stem cells when one utilizes mice as animal model for corneal research.