The study was conducted with the aim of callus induction and indirect and direct shoot formation from culturing the axillary buds of the tulip cv. Arma on the MS medium equipped with 1.0 mg L^-1 NAA and 0.5, 1.0, 1.5, 2.0 or 2.5 mg L^-1 BA. The results showed that the callus tissue did not grow when the axillary buds were cultured on the MS medium which supplied with 1.0 mg L^-1 NAA and 0.5, 1.0 or 1.5 mg L^-1 BA after eight weeks from culture. However, the axillary buds cultured on the MS medium which supplied with 1.0 mg L^-1 NAA and 2.0 or 2.5 mg L^-1 BA which led to callus induction after eight weeks from culture. The treatment of 1.0 mg L^-1 NAA and 2.5 mg L^-1 BA was a significant increase in the percentage of callus induction and indirect shoot formation and the number of shoots. The results showed that the callus cultured on the MS medium that supplied with 1.0 mg L^-1 NAA and 2.0 or 2.5 mg L^-1 BA led to the formation of the adventitious shoots formation eight weeks after culturing. While, the axillary buds cultured on the MS medium which supplied with 1.0 mg L^-1 NAA and 0.5, 1.0, or 1.5 mg L^-1 BA led to the direct adventitious shoot formation eight weeks after culturing. The MS medium that supplied with 1.0 mg L^-1 NAA and 1.5 mg L^-1 BA was a significant increase in the percentage of response to direct adventitious shoot formation and the number of shoots.