This research was carried out to produce high yielding high salt tolerant barley lines from either salt susceptible, high yielding varieties or low salt tolerant low yielding varieties using somaclonal variation. In the research, different concentrations of sodium chloride (3,4,5,6,8 and 10 gr/l NaCl) and a mixture of sodium chloride and calcium chloride (3.5 gr/l CaCl2 + 6.5 gr/l NaCl) were used in the media that included different cultivar (Val-phagre, Ashar, Arigashar and Afzal) calli. Embryos of both mature and immature seeds (16, 18, 20 days after anthesis) were cultured on Murashige and Skoog (MS) medium supplemented with different concentrations of 2,4-D (1.0, 1.5 and 2 mg/l 2,4-D). Embryo-derived calli were cultured on MS medium (supplemented with different concentrations of 2,4-D, BA and Kinetin) for callus proliferation. After 3 subcultures, calli were transferred to NaCl containing medium. Calli which had grown normally at high NaCl (8 and10 gr/l) concentrations, were transferred to regeneration medium (MS + 1 mg/l 2,4-D, MS + 1mg/l 2,4-D + 2 mg/l BAP and MS + 1mg/l NAA + 2mg/l BAP). During the research, different factors such as the percentage of callus, root and shoot induction were analyzed using chi-square test. The results showed that: 1-the genotype effect on callus induction was significant. 2-the immature 18 day embryos exhibited the highest callus induction while the mature embryos had the lowest callus induction. 3- the genotype and embryo age interaction was significant. 4- the best callus induction rates were obtained when embryos were cultured on MS medium (supplemented with 1.5 mg/l 2,4-D). 5- the best root induction was achieved when calli were subcultured on MS medium (supplemented with 1 mg/l 2,4-D and 2 mg/l BAP). 6- the best shoots induced were observed when calli were subcultured on MS medium (supplemented with 1 mg/l NAA and 2 mg/l BAP). 7- 27 plants tolerant to high NaCl (8 gr/l) concentration were regenerated. In future studies, according to these results, the regenerated plants will have to be transferred to field for further salt tolerance evaluations.