Recalcitrant seeds are sensitive to desiccation and low storage temperatures, but there is a gradient of recalcitrance between different species and between populations of the same species. Therefore, tolerance to drying and low temperatures, as well as the respiratory rates of seeds, can be conditioned by the source of the material. The present study aimed to evaluate the relationship among desiccation and low temperature tolerance, and respiratory rates of Inga vera embryos from different regions. The embryos were submitted to three drying levels and incubated for up to fifteen days at -4, -2, 2 and 5 °C. Then, they were evaluated for respiration, germination and electrical conductivity. The embryos tolerated freezing at -4 °C since they were associated with certain levels of drying and a consequent change in the energy status of water. In conclusion, the conditions in which the embryos are formed define their degree of maturation at dispersal, hence their tolerance to desiccation and freezing.