This investigation was carried out at the Cell and Tissue Culture Lab. Agronomy  Dept. Faculty  of Agriculture , Al-Azhar University,   during  the period from 2005 to 2006  aiming  to  study  the main  factors affecting  callus Induction and plant regeneration from cultured immature embryos of  cultivars of wheat  (Triticum aestivum L)  namely  Gemmeiza 7, Gemmeiza 9 , Gemmeiza  10, Giza 168 and Sakha 93 .Experiments were designed to identify cultivars of wheat and growth regulator  most suitablefor successful in vitro immature embryos and anther culture stages were also investigated. Results  indicated that  there were significant  effect  for the cultivars , growth regulators and their interaction  on callus induction from  the immature embryos. The  cultivar G168 recorded  the highest  significant effect for callus induction followed by Gemmeiza  10. The highest  value of callus initiation  recorded  when 2.0 mg/L2,4-D+0.5 mg/L kin was added  to the MS medium. Results  indicated that  there were significant  effect  for growth regulators and their interaction  with genotypes on plant regeneration. Growth  regulators, effected  on the plant regeneration percent. The  highest  value of plant regeneration recorded  when 1.0 mg/L kin +0.5 mg /L 2,4-D or 1.0 mg /L BAP +0.5 mg /L NAA were added  to the MS medium. The interaction  between  cultivars and growth regulators  was significant . The highest  plant regeneration recorded  for Gemmeiza 10   cultured on  MS medium  supplemented with 1.0 mg /L BAP +0.5 mg /L NAA. For anther studies the highest mean for plant regeneration  (11.66%)was obtained from Sakha 93. G168 also yielded high (11.00%) meannumber of plant regeneration .Albinoplants were obtained from 3 of the 5 cultivars. The stage of development of the microspores at the time of culture was affected on plant regeneration percent . Uninucleate microspores stage was identified as producing the highest  percentages of green   plants(26.66%) compared with the tetrad(15.37%) stage. It is also indicated that  the Sakha 93 cultivars   showed the highest percentage of  green plants  from the nucleate stage (35.55%)  follow by  G 168 .