Genetic manipulation and selection of favorable somaclonal variant from callus culture are ‎supplementary tools for plant breeding. Immature embryos are the most frequently used ‎explant source for in vitro culture. Response of 25 wheat (Triticum aestivum L.) genotypes to ‎callus induction and plant regeneration from immature embryo culture was evaluated under in ‎vitro condition. Basal MS medium supplemented with 2 mg/L 2, 4-D and 0.1 mg/L kinetin was ‎used for callus induction. Callus induction rate and callus growth rate were used as callus ‎induction criteria of cultivars derived immature embryo culture. Response of cultivars to ‎regeneration from callus was evaluated using the percentage and rate of plant regeneration. ‎Average percent of callus production ranged from 46 to 95 percent in "Sholeh" and "Cross ‎Sorkh Tokhm" cultivars, respectively.” Cross Sorkh Tokhm" in view point of callus induction ‎and "Alvand" with considering the regeneration from callus at the shortest time, were ranked ‎as the superior genotypes. Considering the total plants regenerated from the cultured immature ‎embryos, "Alvand", was ranked as the superior genotypes.‎