Wnt signaling induces differentiation of pluripotent stem cells into mesoderm and endoderm progenitor cells. Gastrulation establishes the three germ layers&colon; ectoderm, mesoderm and endoderm. The germ layers are referred to as the ectoderm, mesoderm and endoderm. Dorsoventral patterning is mediated by Wnt7a signals in the overlying ectoderm not the mesoderm. These three "germ layers" are known as the ectoderm, mesoderm, and endoderm. All muscles are derived from paraxial mesoderm. The mammalian kidney develops from intermediate mesoderm. It effects transcription of genes required for mesoderm formation and cellular differentiation. The peritoneum develops ultimately from the mesoderm of the trilaminar embryo. The AER expresses FGF8 which induces Shh expression in the posterior mesoderm. The intermediate mesoderm lies between the paraxial mesoderm and the lateral plate. The intermediate mesoderm develops into kidneys and gonads. This tissue derives from the unsegmented paraxial mesoderm and prechordal mesoderm. Specifically, Wnt3 leads to mesoderm committed cells with hematopoietic potential. Adrenal cortex tissue is derived from the intermediate mesoderm.