The present invention relates to multipotent stem cells derived from the interstitial tissues of skeletal muscle. The multipotent stem cell of the present invention is capable of differentiating into skeletal muscle cells, smooth muscle cells, cardiomyocytes, blood cells, vascular endothelial cells, adipocytes, osteoblasts, nervous cells, hepatocytes and pancreatic cells, and is useful for regeneration of tissues and cells and treatment for cardiac failure, hepatic insufficiency, renal insufficiency, leukemia, nerve degeneration disease, arthritis, diabetes, arteriosclerosis, and the like.