We cultured human hair follicle cells (HFC) and epidermal keratinocytes (EK) using mixed collagen membranes as the substrate for the culture, and studied the degree of differentiation of these cells. Morphologically, polygonal epithelioid arrangements were seen in both cultures. However, in the culture of EK compared with HFC, large denucleated cells appeared within shorter periods of culture and stratification of cells were more prominent. In the culture of HFC, keratohyalin granules were not observed and cornified envelope formation was suppressed compared with that in EK. Then it is suggested that HFC and EK are different in the degree of keratinization and of other nature.