The coconut (Cocos nucilera L.) is very important crop in tropical areas. It is called "the Tree of life" because of many usea one can derive from it such as roofmg materials, timber, fibres, nut water as drinks and oil and providing cash and subsistance to smallholders. Makapuno coconut is an expensive delicacy and its planting material is highly priced in Vietnam. Instead of the usual formation of a solid endosperm and cocounut water, the solid endosperm of the Makapuno coconut remains as a jelly, sometimes filling the entire cavity. The Makapuno coconuts are found as a small proportion of normal fruit on a fern palms, generally from the "Laguna Tall" ecotype. Although the Makapuno coconut contains an apparently normal embryo, it fails to germinate properly as the endosperm contains substances which are obviously lethal. A protocol was developed for Makapuno coconut regeneration using plumules from mature zygotic embryos. Embryos were sterilized with calcium hypochloride 5 percent in 5-25 minutes. Results indicated that highly effective sterilization occurred with calcium hypochloride in 20 minutes. The highest rate of living of embryos was 82.3 percent. Germination of Makapuno coconut embryo was tested in Y3 medium (Eeuwens) with BA, activated charcoal supplemetation. Percent gemination, embryo weight was greater when embryos were cultured in Y3 medium with 60 g/L sucrose is 91 percent compare to other treatment of significant diference following statistic. Experiment of suitable NM concentration for root creation and root lenght. The average number of root per explants after 150 days of culture in 1 mg/L treatment was 6.73 for the highest root regeneration of compare to 0 mg/L treatment of 1.7,0.5 mg/L of 5.3 and 1.5 mg/L treatment of 4.93. The success of any in vitro culture is measured not only in the number of plants regenerated but more importantly, the number of plants that have been transplanted and established in the field and grown to maturity. Result has indicated that sand medium shown the highest living rate of Makapuno.