The aim of this study was to establish the method of differential diagnosis between developing and regressing corpus luteum in cows. Plasma progesterone (P$_4$) concentrations were determined by radioimmunoassay in slaughtered, cycling and pregnant cows. Ultrasonography was used to measure the corpus luteum size and histogram values for determining the correlationships between corpus luteum area or histogram values and plasma P$_4$ concentrations. The corpora lutea were monitored in vitro (water-bath scanning) by using ultrasonography with 7.5 MHz linear-array transducer in 196 slaughtered cows. The correlation coefficient between corpus luteum area and plasma P$_4$ concentrations was 0.46 (p<0.01), and between histogram values and plasma P$_4$ concentrations was -0.44 (p<0.01), respectively. The corpora lutea were monitored by ultrasonography with 5.0 MHz linear-array transrectal transducer in 188 cycling and 30 pregnant cows. The corpus luteum areas and plasma P4 concentrations were significantly different between regressing and other corpora lutea (p<0.01), and also histogram values were significantly different between regressing and developing corpola lutea (p＜0.01). The correlation coefficients between corpus luteum areas and plasma P$_4$ concentrations were 0.76 (p<0.01), 0.71 (p<0.01), 0.65 (p＜0.05) and 0.68 (p<0.05), and between histogram values and plasma P$_4$ concentrations were 0.74 (p<0.05), 0.71 (p＜0.01), -0.52 (p<0.05) and 0.65 (p＜0.05) in developing, functional, regressing and pregnant corpora lutea, respectively. These results indicate that corpus luteum areas and plasma P$_4$ concentrations were highly correlated in all stages of corpus luteum. The histogram values and plasma P$_4$ concentrations were positive correlated in developing, functional and pregnant corpora lutea, but negative correlated in regressing corpus luteum. Therefore, the measurement of corpus luteum area and histogram value by ultrasonography is reliable method for the assessment of luteal function, specially developing and regressing corpus luteum.