Endosperm culture technique can be implemented to increase the productivity of agricultural plants. Triploid endoserm is potentially utilized as a source of plant assemblies with superior vegetative characteristics. This study aimed to produce callus derived from potato endosperm. Two growth regulators were 2.4-Dichlorophenoxy Acetic Acid (2.4-DAA) and Naphthalene Acetic Acid (NAA) with different levels. 2.4-DAA was supplemented at 0 ppm; 1,0 ppm; 2,0 ppm; and 3,0 ppm respectively. Meanwhile, NAA was supplemented with concentrations of 0 ppm; 0,5 ppm; 1,0 ppm; 1,5 ppm; and 2,0 ppm respectively. Potato endosperm was obtained as a source of explants and then it was planted on Murashige and Skoog (MS) medium. Each culture bottle was planted with six explants and cultured in a dark room (24 hours photoperiodization) for 30 days. The stages of explant development to callus formation were observed every day. At the end of the observation, the percentage of each callus development stage was measured. The results illustrated that the implementation of growth regulators was able to trigger the advent of callus. However, the variety of callus development in this study was not triggered by the concentration of plant regulating substances tested. The identification of endosperm callus requires to be retested so that the source of potato plants with triploid characteristics can be explored further.