The creation of muscle tissue with use of cell engineering technologies is currently being evaluated as one of the most promising areas in various fields of science. The aim of the work was to assess the in vitro potential of bovine multipotent mesenchymal stem cells (MMSCs) derived from bone marrow (BM) and adipose tissue (AT) to directed differentiation into muscle cells under the influence of various inducers. It was found that AT-MMSCs could differentiate into skeletal muscle cells (Sk-MCs) in response to inductive stimuli much more so than BM-MMSCs. When cultured for 28 days in the medium, supplemented with all-trans retinoic acid, bovine AT-MMSCs formed multinucleated myotubes and expressed markers of myogenesis MyoD1 and MyoG. The induction medium, including growth medium for myoblasts and horse serum, caused, in addition to myogenic differentiation, the appearance of adipocytes with lipid vesicles. The presence in the medium for differentiation of conditioned medium obtained from L6J1 rat myoblasts stimulated the directed differentiation of bovine AT-MMSCs into muscle cells, and the efficiency of its inducing action was higher. Thus, a sufficiently high potential of myogenic differentiation of bovine MMSCs has been demonstrated, these cells can be a potential source for large-scale production of Sk-MCs.