This study was carried out to develop a complete process of in vitro culture of epicotyls of Vihh orange and Duong Canh mandarin to serve as materials for genetic transformation. Five experiments were conducted focusing on the influence of seed sterilization conditions on efficiency of producing quality epicotyls and concentration of growth phytohormones on shoot and root formation as well as the effects of the substrates on the growth of plants. The results showed that treatment of seeds for 15 min by shaking with Johnson 10 percent was suitable condition for the sterilization. The MS medium contained 30 g/L sucrose, 1,0 mg/L vitamin B5 and 8 g/L agar. The optimal concentration of BA for shoot formation of Vinh oranges was 1,5 mg/L and for Duong Canh mandarin was 1,0 mg/L. The optimal concentrations of NAA/IAA for the root formation of Vinh organe and Duong Canh mandarin were 0.4 mg/0.4 mg/L and 0.4/0.3 mg/L, respectively. The best of substrates for in vitro plants was smoked rice hulls sand with 1:1 iweight ratio.