ATOH1 (Atonal homolog 1), also known as MATH1, is a pivotal transcription factor involved in neural development. ATOH1 plays a critical role in neuronal differentiation during neural development. It regulates the differentiation of neural progenitor cells into neurons, facilitating the formation and directed growth of neurons. By modulating the expression of neurodevelopmental genes, ATOH1 influences the fate determination and differentiation processes of neural progenitor cells. The expression of ATOH1 is intimately linked to the development of sensory organs within the inner ear, particularly those related to hearing and balance. Studies have shown that ATOH1 expression is upregulated in response to hair cell damage, making it a key gene in hair cell regeneration. Overexpression of ATOH1 can induce hair cell regeneration in the cochlear sensory epithelium and non-sensory epithelia. ATOH1 is also involved in cell regeneration in multiple systems. For instance, in the colon, ATOH1-secreting progenitor cells contribute to the regeneration of Lgr5+ stem cells, facilitating the repair of damaged colon tissue through mechanisms independent of the Lgr5+ stem cell lineage.