Abstract: Two Iraqi varieties of wheat seeds (Alfares and Tamoz-2) were induced to form callus using growth regulators for the regeneration of plantlet from callus induction. The growth regulators used are 2,4-D 0.0, 1.5, 2.0, 2.5 and 3.0 mgL^-1 and Kinetin 0.0, 0.3, 0.6, 9.0 and 1.2 mgL^-1 to the induction of callus. IAA 0.0, 0.5, 1.0, 1.5 and 2.0 mgL^-1 and BAP 0.0, 0.1, 0.2, 0.3 and 0.4 mgL^-1 to regeneration of plantlet from callus. IBA 0.0, 2.0, 4.0, 6.0 and 8.0 mgL^-1 to reform root. Results showed significant differences between wheat varieties as recorded the highest average of wet and dry weights of callus was reached 113.2 and 9.9 mg, respectively at 2.5 and 0.9 mg of 2,4-D and Kinetin, respectively for the variety (Alfares) while the lowest average of wet and dry weights of callus was reached 100.5 and 9.3 mg respectively at 2.5 and 0.9 mg of 2, 4-D and Kinetin respectively for the variety Tamoz-2. Results showed that the highest percentage of plantlet regenerationn from callus 13.8 % at 1.5 and 0.3 mg of IAA and BAP, respectively for the variety (Alfares) while the lowest percentage of plantlet regeneration from callus 0.0% at 0.0and 0.0 mg of IAA and BAP, respectively for the varieties (Alfares and Tamoz-2). Results showed that the highest and lowest percentage of roots reformation were 6.8 and 0.0% of the variety (Alfares and Tamoz-2), respectively at 6.0 and 0.0 mg, respectively from IBA.