Technical Abstract: Dynamics of human and animal adipogenesis has been defined, and several cell systems are used for studying the development and biology of adipocytes, including stromal vascular cells and adipocyte related cell lines. A relatively cell system utilizes progeny cells which come from the dedifferentiation of mature adipocytes. In this research, we show that mature adipocytes, derived from Wagyu cattle, dedifferentiate into progeny cells, and that these adipofibroblasts possess strong ability to proliferate.