coconut water. Somatic embryos were formed on the surface of cotyledons of immature embryos. The process of <somatic embryogenesis> was observed only on cotyledons of whole explants. Unfortunately, cotyledons isolated from the embryo axis did not produce somatic embryos. In the subepidermal cell layer, the initial cell divisions leading to somatic embryo formation were observed. The number of regenerated somatic embryos varied from one to many per cotyledon. Somatic embryo derived plantlets formed very good root system in perlite supplemented with medium. Cytological and anatomical evidences of this process are presented in this paper.