Objective：To investigate the effect of BDNF combined with DMSO in inducing BMSCs differentiation into neuron-like cells，and to detect the expression of miRNA-26a in the process of neuron differentiation. Methods：BMSCs were isolated from rat femoral bone marrow and preinduced by DMSO. BMSCs were then cultured in a neuronal medium containing BDNF and differentiated into neurons. Differentiated neuron-like cell-specific marker neuron-specific enolase（NSE）was identified using immunohistochemical. Real-time quantitative PCR was used to detect the expression of PTEN/mTOR and miRNA-26a before and after neurodifferentiation. Results：BDNF combined with DMSO had significant effect in inducing BMSCs differentiation into neuron-like cells，and the contents of miRNA-26a and PTEN/mTOR were significantly increased during the process of neurodifferentiation. Conclusion：Mixed inducers of DMSO and BDNF can induce BMSCs differentiation into neuron-like cells in rats，and miRNA-26a may regulate neuronal differentiation through PTEN/mTOR.