Cell replacement is a promising therapy for degenerative diseases like age‐related macular degeneration (AMD). Since the human retina lacks regeneration capacity, much attention has been directed toward persuading for cells that can differentiate into retinal neurons. In this report, we have investigated reprogramming of the human RPE cells and concerned the effect of donor age on the cellular fate as a critical determinant in reprogramming competence. We evaluated the effect of SOX2 over‐expression in human neonatal and adult RPE cells in cultures. The coding region of human SOX2 gene was cloned into adeno‐associated virus (AAV2) and primary culture of human neonatal/adult RPE cells were infected by recombinant virus. De‐differentiation of RPE to neural/retinal progenitor cells was investigated by quantitative real‐time PCR and ICC for neural/retinal progenitor cells’ markers. Gene expression analysis showed 80‐fold and 12‐fold over‐expression for SOX2 gene in infected neonatal and adult hRPE cells, respectively. The fold of increase for Nestin in neonatal and adult hRPE cells was 3.8‐fold and 2.5‐fold, respectively. PAX6 expression was increased threefold and 2.5‐fold in neonatal/adult treated cultures. Howbeit, we could not detect rhodopsin, and CHX10 expression in neonatal hRPE cultures and expression of rhodopsin in adult hRPE cells. Results showed SOX2 induced human neonatal/adult RPE cells to de‐differentiate toward retinal progenitor cells. However, the increased number of PAX6, CHX10, Thy1, and rhodopsin positive cells in adult hRPE treated cultures clearly indicated the considerable generation of neuro‐retinal terminally differentiated cells.