: The human embryo has a special character, with its ability to hold the personal data of both ova and sperm donors and its own, in addition to its potential to become a human being. For this reason, states should give the human embryo proper protection, which should be more rigorous than any somatic or germ cells of a human being. Legal protection provided by states reflects their view on the moral status of the human embryo. The moral status of the human embryo is gradual, but it is difficult to measure the stages of the human embryo’s development since its development is a continuous process. It is possible to say that the 14-day rule, the early embryonic stage, transfer to the women’s body, and ensoulment are accepted as important stages for human Embryonic Stem Cell Research (hESCR). According to Turkish regulations, it is not possible to do hESCR in Turkey. Iran gives permission to use spare/surplus embryos in hESCR based on fatwas, and regulates the conditions clearly in guidelines. Iran’s regulations and practices are a reflection of the view that the human embryo has a gradual independent moral status. Graduality is provided by the stages of the 14-day rule, implantation into the womb, and ensoulment. However, in Turkey, although the gradual independent moral status view is seen in the regulations on abortion and assisted reproductive techniques, it is seen that regulations on hESCR are incompatible with other regulations on the practices concerning the human embryo. We believe that Turkey should permit hESCR, at least, on spare/surplus human embryos.