Plant regeneration was achieved from plumules excised from mature zygotic embryos of a local coconut cultivar (Sri Lanka Tall). A detailed histological study was undertaken to gain a better understanding of the cellular changes that occur during plant regeneration from plumule tissues. This study led to the identification of the cellular origin, specific cell characterization and development pattern of embryogenic calluses. It also revealed that abscisic acid induces plant regeneration through somatic embryogenesis. The presence of incomplete somatic embryos that lacked shoot poles was also observed.