Growth regulators (auxin and cytokinin) were used to induce explants to develop for callus and regeneration in whole plant of tomato (Lycopersicon esculentum). Explants (hypocotyl, cotyledon, stem, crown and root) of Tomatte and Super set cultivars were utilized as a starting material for callus induction. Explants were cultured on MS medium provided with different concentrations of hormones. The maximum percentage of callus induction (callogenesis %) was obtained from hypocotyls and stems on MS medium provided with 2mg/l IAA (C₁₀H₉NO₂) and 0.5mg/l BAP (C₁₂H₁₁N₅), it was (100%) for both hypocotyls and stems in Tomatte cultivar, but with Super set recorded (99.6%) for hypocotyles and (98.6%) for stems explants. However, the total percentage of callus initiation from all tested explants was (86.67%) for two cultivars at two seasons. This ratio between auxin and cytokinin not only induced callus but also given (10.5%) somatic embryo and somaclonal variation (3%) at first season in Super set cultivar and at second season somatic embryo recorded (12.67%) and somaclonal (3.33%), while Tomatte cultivar could not induced any values for somatic embryo at two season but somaclonal variation recorded (1.33 %) at first season and (0.7%) at second season. So the cultivar also has important role to induced somatic embryo and somaclonal variation beside hormones ratio and type. However, the highest percentage for shoots formation resulted from medium provided with 1.5 mg/l IAA, 1mg/l BAP and 1mg/l kinetin (C₁₀H₉N₅O), which recorded (96.55%) from Tomatte cultivar and (94.83%) from Super set at first season, (95.9%) from Tomatte and (93.5%) from Super set at second season. For rooting stage all media were gave (100%) for rooting % but medium (2) was the best, and Tomatte was better than Super set, however Tomatte cultivar was accomplished at first season (12.33) for number of leaves per plantlet, (13.57cm) for shoot length, (9.33) for number of root per plantlet and (17.33 cm) for root length. Also second season recorded (12.67) for number of leaves per plantlet, (13.23 cm) for shoot length (cm), (9.67) for number of root per plantlet and (16.87 cm) for root length, but Super set was less