A total of 6 different combinations between Zeatin, BAP or 2-iP and IAA were used to test their effect on callus formation and embryogenesis/shoot regeneration from cotyledons of three tomato cultivars FM372C, M88 and DM166. The ratio level of cytokinin/IAA showed significant differences in callused explants and embryogenesis/shoot regeneration. In all three cultivars, percentages of callus formation and embryo/shoot regeneration from the four combinations of Zeatin/IAA = 4/2, 4/4, 8/5 or 8/8 uM were significant higher than that from the two combinations Zeatin/IAA =4/6, 4/8 uM. After 2-3 weeks of culture, the percentages of callused ex plants from the two combinations Zeatin/IAA = 8/5 and 8/8 uM were significant higher than that of the combinations Zeatin/IAA = 4/2 and 4/4 uM. After 6 weeks of culture, the percentages of embryogenesis/shoot regeneration explants from the combination Zeatin/IAA = 8/5 uM was higher than that from the combination Zeatin/IAA = 4/2 and similar was happened between the concentration 8/8 uM and 4/4 uM. Although it was not happened the same when 2-iP and BAP were used. Nevertheless, in similar with the case of Zeatin, the concentration at 8/5 uM showed the best result in both BAP/IAA and 2-iP/IAA combinations. Generally, Zeatin, BAP or 2-iP could be used, however, Zeatin presented more effective than BAP as well as 2-iP and the combination Zeatin/IAA=8/5 uM seems to be the best for in vitro culture of cotyledons of three experimented tomato cultivars.