This study was performed in order to determine optimum flushing solution using the direct embryo collection (DEC). Donors, at random stages of the estrous cycle, received a CIDR. 7 days later, 200 mg FSH was treated with 40, 30, 20, 10 mg FSH levels in declining doses twice daily by intramuscular injection for 4 days. On the 3 day administration of FSH, 25 mg was administered and CIDR was withdrawn. After FSH injections were complete, donors were artificially inseminated twice at 12 hr intervals. The donor cattle received 250 GnRH at time of 1 insemination and embryos were recovered 8 days after the 1 insemination. Embryo collection from superovulated donors were performed to flushing by DEC and conventional method. As a results, the average number of recovered embryos were significantly higher as 19.11.40 with DEC method than 12.00.44 with conventional embryo collection method, respectively (p<0.05). Also, The average number of transferable embryos were significantly higher (p<0.05) as 15.81.72 with DEC method than 6.90.35 from conventional embryo recovery procedures. Meanwhile, number of recovered embryos and number of recovered transferable embryos following the number of flushing times until 6 flushing were significantly higher as 8.60.53 and 8.60.53 from 2 flushing time than other groups (p<0.05). No. of Ear. B stage embryos were significantly higher as 3.90.90 and 3.90.90 with 2 flushing time in total collected embryos and transferable embryos (p<0.05). Com M stage embryos were significantly higher as 3.71.00 in 2 flushing time and as 2.20.76 in 3 flushing time for recovered embryos (p<0.05). In transferable embryos, Com. M stage embryos were significantly higher (p<0.05) as 3.71.00 in 2 flushing time and as 2.20.76 in 34 flushing time, also. No. of degradation embryos was significantly higher as 2.20.72 in 5 flushing time, On the other hand, degradation embryos was not observed in transferable embryos (p<0.05). In conclusion, these results suggest that DEC method should effective methods for production of in vivo embryos using less flushing solution following perform until 4 flushing time than conventional embryo collecting method. Also, it might be effectively collection of transferable embryos following more less procedure times compared to conventional embryo recovery methods.