Recent　progresses　in　induced　pluripotent　stem　cells　produced　much　enthusiasm　in　regenerative　medicine　and　tissue　engineering.　At　the　same　time　much　attention　has　been　payed　on　the　possibility　that　stem　cells　can　be　used　to　treat　eye　diseases.　Here　we　specifically　discussed　the　cellular　and　molecular　processes　of　retina　development,　together　with　some　considerations　on　inducing　retinal　cells　from　embryonic　stem　cells.　We　hope　this　will　be　helpful　to　future　research　and　clinical　applications.