The immature embryos during seed development were examined to predict the suitable embryos for an efficient regeneration system. Five spring wheat genotypes and five winter wheat genotypes were tested using immature embryos as explants. Spring wheat genotypes showed much higher levels of plant regeneration than those of winter wheat genotypes. The highest frequencies of embryogenesis and regeneration were obtained when embryos at 13-14 days after anthesis (DAA) were used as explant and decreased using embryos at 21-22 DAA during seed development. Significant differences were also found for callus induction and regeneration as affected by immature embryo size. The regeneration efficiency was drastically decreased in spring and winter wheat genotypes when embryos larger than 2.0 mm of length were used. The optimum developmental stage and embryo length for regeneration efficiency were at 13-14 DAA and 1.0-1.5 mm, respectively. The selection of suitable embryos for the high frequencies of embryogenesis and regeneration leads us to efficient genetic improvement of wheat.