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Delta cells are somatostatin producing endocrine cells that reside in the Islets of Langerhans.
At E13.5, somatostatin positive cells are detectable in both dorsal and ventral buds. In the pancreas the differentiation of endocrine cells is non-synchronous and lasts from the secondary transition period (which is the major time of endocrine cell differentiation) to the postnatal period.