The aim of this experiment was to determine the percentage of oocytes recovered from queen ovaries of three distinct status - follicular, luteal or inactive - and their in vitro nuclear maturation (IVM) rate during two different reproductive seasons experienced by cats in southeast of Brazil – non breeding season (NBS), comprehending January, February and March; and breeding season (BS), which includes the months of August, September and October. Thirty queens were anesthetized and neutering was performed. Ovaries were classified according to their status and were sliced in PBS supplemented with streptomycin, gentamicin and amphotericin B for cumulus oocyte complex (COC) releasing. Only COC presenting dark and uniform ooplasm surrounded by at least four layers of cumulus cells were selected. Grade I COC were washed three times in H-MEM supplemented with 3 mg/mL BSA, 2.0 mM glutamine, 1.0 mM sodium pyruvate, 0.13 mM cystein, 100 mg/mL streptomycin and 100 UI/mL penicillin. Oocytes were incubated in groups of 20–30 in 400 μL of DMEM supplemented with 10 μg/mL FSH, 1 μg/mL LH, 1 μg/mL estradiol, 20 ng/mL IGF-I and 10 ng/mL bFGF (basic fibroblast growth factor) under mineral oil for 30 or 36 hours at 38°C in humidified environment of 5% de O2, 5% CO2 and 90% N2. After 30 to 36 hours, cumulus cells were removed mechanically. After being denuded, COC were stained with Hoechst 33342 and examined under fluorescent microscope (Leica, Wetzlar, Germany). According to nuclear configuration, oocytes were classified as GV (germinal vesicle), GVBD (germinal vesicle breakdown), MI (metaphase I), MII (metaphase II) and D/NI (degenerated/non identifiable). Statistic differences between groups were analysed through ANOVA. During NBS, twenty pairs of ovaries were used. However, during BS 10 pairs were enough to obtain a similar number of oocytes (473 x 445 respectively for NBS and BS). Ten inactive, 08 luteal and 02 follicular ovaries were used during NBS. During BS, 07 inactive, 03 luteal and 01 follicular ovaries were used. The oocyte mean number/female during NBS was 23.65, while during BS, this number increased to 48.20/female. Queens presenting follicular ovarian status provided a low number of oocyte/ovary, however, most of them were classified as in grade I. In the BS 2.8% of oocytes from developed to a morula-like structure through parthenogenesis independently of the ovarian status. During NBS the following rates of GV, VGBD, MI, MII and degenerated oocytes were detected: inactive; 1.46%; 14.08%; 26.7%; 45.14% and 12.62%; luteal; 2.35%; 26.47%; 17.06%; 42.36% and 11.76%, and finally in follicular condition; 2.9%; 18.84%; 20.29%; 46.38% and 11.59%. During BS it was possible to verify the following values: inactive; 2.6%; 17.11%; 24.53%; 45.72% and 10.04%; luteal; 3.45%; 24.14; 14.48%; 46.21 and 11.72% and follicular; 2.27%; 15.92%; 22.73; 50% and 9.09%. The results of this experiment demonstrate that queens neutered in the BS provide a larger number of oocytes than those neutered in the NBS. There is also an indicative that the NBS oocytes have a poor quality compared to those from BS. No statistic difference was verified in the proportion of oocytes in MII between the two reproductive seasons. Financial support: FAPESP (platform)