Human induced pluripotent stem (iPS) cells are promising sources of disease modeling and regenerative medicine. However, differentiation properties of human iPS cells to specific lineages still remain to be fully clarified. Here, we describe a protocol for differentiating human iPS cells into adipocytes via embryoid body formation. We found that human iPS cells differentiated using this protocol exhibit lipid accumulation and the expression of adipogenic genes, suggesting that human iPS cells have adipogenic properties in vitro.