Adipose tissue (AT) and bone marrow (BM) are well known sources to recover multipotent mesenchymal stromal cells for tissue engineering and regeneration of bone. Therefore human adipose tissue (AT) and bone marrow (BM) were obtained from 4 patients, mesenchymal stromal cells (SC) were isolated and analysed (FACS, n=14). Both, ATSC and BMSC show the same marker-profile expression, characteristic for multipotent mesenchymal cells. Osteogenic differentiation was possible for both cell-lines in 2D and 3D-cell culture systems (RT-PCR analyses), while the effect was stronger in BMSC. Keywords: osteogenic differentiation, ATSC, BMSC