Leaf mesophyll protoplasts from five cultivars of tobacco (N. tabacum L.) were cultured. The protoplasts did not survive in culture medium containing Murashige and Skoog inorganic salts for over 6 days. NH4NO3 and FeSO4.Na2EDTA concentration of Murashige and Skoog medium were toxic in tobacco leaf mesophyll protoplast culture. Therefore we investigated optimum condition in Murashige and Skoog medium. High plating efficiency was obtained by reducing the concentrations of NH4NO3 and FeSO4.Na2EDTA to 1/3 and 1/10, respectively, on the supplemented with 5$mu$M IAA, 0.5 $mu$M 2.4-D 5 $mu$M BAP. Plants were regenerated from protoplast-derived calluses.