The present invention discloses application of determined cytokine combination to promote transdifferentiation of fibroblasts into fat cells, wherein the effective factors of the composition are epidermal growth factor, hepatocyte growth factor, dexamethasone, insulin and PPAR[gamma] agonist. According to the present invention, the cytokine combination for inducing transdifferentiation of fibroblasts of non-fat precursor cells into adipocytes is explored, such that the new platform is provided for research on adipocyte differentiation, and it is indicated that the source of the body adipocytes can not only comprise the preadipocytes. According to the method of the present invention, the induction process is simple, and the fibroblasts can be effectively induced into the adipocytes.