IVF is one of the important techniques for the production of the animals with high genetic values. In this study, the oocytes were recovered from the buffalo ovaries which were slaughtered at Urmia abattoir, and based on the cumulus cell characteristics, they were classified into four. Groups of oocyts with good and fair qualities, were cultured in Ham’s F10 culture medium supplemented with 10% BES, and incubated in 39”C temprature and 5% CO2 in air. Following 2Ohr of IVM, the oocyts were fertilized by capacitated sperms. The fertilized oocytes were further cultured up to four days. The result of this study revealed that 79.6% of oocytes matured and 37.7% of the fertilized oocytes were reached to early cleavage stage.