Spindles of CUBA 87-51 sugarcane were cultured in Murashige and Skoog (MS) basal medium and supplemented with different nutrients. Embryogenic and non-embryogenic callus obtained were comparatively studied by scanning electron microscopy (SEM). Samples of embryogenic callus cultured in regeneration medium (MS without 2.4 dichlorophenoxyacetic acid) were taken at different times for analyzing the sequential process. Distinctive features of two types of callus are shown by SEM: cells organized in embryos are noted in embryogenic callus; while elongated, disorganized cells can be seen in non-embryogenic callus. The characteristics of the embryos during plant regeneration are described. Sugarcane embryoid stages are: globular, globular with lateral notch and scutellum. In this process also appear shoot meristems, leaf and root primordia and finally, true leaves and roots. It is concluded that callus plant regeneration from young leaf segments of sugarcane mainly occur via somatic embryogenesis.