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Various cancer cells are known to show neural differentiation. Adrenocortical carcinoma (ACC) is a rare and frequently aggressive tumor originating in the cortex of the adrenal gland. Early diagnosis of ACC is challenging due to a lot of unknown aspects such as cell characteristics in a rare cancer. In the present study, morphological features were examined in the adrenal cortex carcinoma cells SW-13 as an initial candidate, which were exposed to neural differentiation condition. SW-13 cells treated with the neural induction supplement showed neural-like differentiation with elongated filaments. It was suggested that SW-13 cells had neural differentiation potential and could be a research tool to elucidate the cell characteristics in future ACC studies.