Somatic embryogenesis from immature soybean cotyledons was induced on Murashige & Skoog medium, supplemented with 2,4-dichlorophenoxyacetic acid. The full developmental analyses of primary and secondary somatic embryogenesis was monitored by scanning electron microscopy. The developmental stages of embryogenesis from the first unequal cell division through the three- and four-cell embryos, and multi-cell globular and heart shape embryos, to the fully developed plants were determined. When the globular stage embryos were incubated on the embryo maturation medium for 4 to 6 weeks a secondary embryogenesis was observed and scanned. Chimeric embryos with epidermis zones similar to mature leaf were characterized.