The transfer of seed storage material from the cotiledons to the embryo axys of soybean seeds (Gycine max (L.) Merrill) was studied. Two lots of cultivar Bragg with germination above 80% and differing in vigor levels, as assessed by the accelerated aging test were used. The initial seed quality was evaluated by moisture content, weight of 1,000 seeds, germination and vigor (accclerated aging test, first-count test and seedling dry weight). ln the dry matter transfer test seeds were placed in moistured paper towel under controled moisture and temperature of 25oC, with no light, during 15 hours. After the seedllngs length evaluation, the cotyledons and embryo axys were separated and evaluated for dry weight, soluble, insoluble and total protein content, after zero, 24, 48, 72, 96 and 120 hours of germination. Dry matter weight of the embryonic axys showed to be a sensible measurement to evaluate soybean seed vigor 72 hours after the beginning of the germination.