Human embryonic stem cells (hESC) have the potential to proliferate indefinitely and to differentiate into all cell types comprising the body. For this reason, they may serve as an ideal source for cell replacement therapies to treat many forms of neurological and neurodegenerative diseases, such as Parkinson`s disease and stroke. In order to be used for transplantation into particular disease types, it is essential to develop strategies that will enable hESC to differentiate into relevant cell types with sufficient amounts and the highest purity. In this study, we explored the optimal conditions for differentiating hESC into neural precursor (NP) cells using embryoid body (EB)-based suspension culture method, in which NP cells were stably generated from the neurospheres that were induced from the isolated neural rosette-like structures within EB. We further differentiated neurospheres into mature neurons, and found that they mainly consisted of forebrain-type or GABAergic neurons. Considering the differentiation potential of hESC-derived NP cells into forebrain-type or GABAergic neurons, we speculate that they can serve as useful cell sources for treating various neurological diseases, such as Huntington`s disease.