Immature and mature embryos of 18 Korean wheat genotypes were cultured in vitro to develop an efficient method of callus formation and plant regeneration, and to compare the responses of both embryo cultures. Immature and mature embryos were placed on a solid agar medium containing the MS salts and vitamins, 30g/l maltose, 2 mg/l 2,4-dichlorophenoxyacetic acid (2,4-D), and amino acids. The developed calli were maintained on regeneration medium containing MS salts and B5 vitamins, 20 g/l sucrose, and the combination of two plant growth regulators, 6-benzylaminopurine (BAP) and indole-3-acetic acid (IAA). Immature embryos in most genotypes showed high efficiency of callus induction except three genotypes; Eunpamil, Chunggemil, and Namhaemil, and significant differences among the genotypes. Plant regeneration of calli induced from immature embryos showed high efficiency in Geurumil (56.5%), Tapdongmil (50.5%), Gobunmil (45.5%), and Urimil(42.2%). The analysis of variance showed significant differences for regeneration frequency among the genotypes. Mature embryos showed low callus induction frequency compared with that in immature embryos, and significant differences among the genotypes. Plant regeneration of calli induced from mature embryos showed high efficiency in Keumkangmil (33.33%), Tapdongmil(28.13%), and Geurumil (27.78%). The analysis of variance showed significant differences for plant regeneration frequency among the genotypes.