The aim of this study was to evaluate differentiation potential of bone marrow derived mesenchymal stem cells to cardiomyocyte–like cells in indirect co-culture with neonatal rat cardiomyocyte. For this purpose expression of cardiac markers in differentiated cells at mRNA levels was determined by real-time quantitative PCR. Based on our findings, bone marrow-derived mesenchymal stem cell stem cells in indirect co-culture with neonatal rat cardiomyocyte expression some of the specific factors of the heart cells, but were not able to differentiate into functional cardiomyocytic cells.