Recently new reports have proved the pluripotency of spermatogonial stem cells (SSCs) derived from male gonad. This pluripotent stem cells resembled Embryonic stem cells recognized as Embryonic Stem like cells (ES like cells). ES like cells forms sharp edge colonies that are immunopositive to pluripotency markers and have differentiation capacity to Ectodermal, Mesodermal and Endodermal layers. ES like cells may have therapeutique application in tissue engineering and treatment for disease because of their ability to differentiation into various cell types. Embryonic stem like cells derived culturing of spermatogonial cells which has self-renewal and differentiation capacity to all three germ layers make them as a new and unlimited source for cell therapy strategies. The perspective of pluripotency and differantiaion ability of ES like cells obtained in mice has clinical application in other species particularly in humans that solves many problems of cell therapy in regenerative medicine. These characteristics propose the therapeutic use of spermatogonial stem cells as a possible alternative source for generation of various cell types that are usful in treatment of degenerative diseases.