The present invention discloses a method of inducing and differentiating human skin-derived precursors into corneal endothelial-like cells. The present invention utilizes human skin-derived precursors to induce corneal endothelial-like cells that are theoretically close to normal human corneal endothelial cells successfully by co-culturing with B4G12 corneal endothelial cells. Furthermore, the obtained corneal endothelial-like cells are applied to a corneal endothelial decompensation animal model, and corneal endothelium of the animal is successfully repaired, which has an important clinical application prospect.