This project will focus on producing representative iPSCs (induced Pluripotent Stem Cells) and their derivatives in Taiwan, expanding the source cell bank and working cell bank, optimizing the cell differentiation process, and verifying their therapeutic effects through animal testing models. Ultimately, it aims to apply for new drug clinical trials and conduct human clinical trials to develop human cell therapy products. Furthermore, it aims to produce "clinical-grade" iPSC cell banks and their derived cells that can contribute to academic research, commercial applications, and medical advancements, bringing significant breakthroughs to precision regenerative medicine in the field of cell therapy.