Hibiscus manihot are used as a viscidity of manufacture of Japanese paper. In this paper, we report successful results in the induction of callus from seed and leaf of H. manihot. In the case of seed, the better results were obtained with the medium containing 1μM of 2, 4-D and 1μM of kinetin. On the other hand, in the case of leaf, the better results were obtained with the medium containing more than 0.1μM of 2, 4-D in spite of concentration of kinetin or BA.