Abstract: To set up an efficient plant regeneration system and select wheat genotypes suitable for tissue culture,factors affecting tissue culture were studied with the immature embryos of 24 elite wheat varieties under various conditions including four callus induction media and three differen-(tiation) media.The results indicated that MM2 was the best callus induction medium with an (average) induction frequency of 985%,and M5B was the best differentiation medium with an (average) differentiation frequency of 398% in all media.Callus induction and plant regeneration capacity of different varieties were significantly different.There was no significant correlation (between) callus induction and plant regeneration.