The most important point in embryo transfer success is the evaluation of the stage of development and quality of embryos. Therefore, the purpose of this study was to compare the morphological evaluation of embryos using stereoscopy, light microscopy and electron microscopy in order to establish the accuracy of former method compared with more invasive and accurate procedures. For this purpose, 23 Brahman x Swiss cows were used and synchronized with Norgestomet 6 mg plus, 5 mg Estradiol valerate (Syncromate B(R), Rhone Merieux, Mexico, Mexico City) and superovulated with Folltropin-V 240 mg (Vetrepharm, Mexico, Mexico City). Non-surgical embryo collection was performed 7.5 days after insemination. Descriptive statistics analysis was used to assess the data. Seventy-eight embryos were collected and classified by stereoscopic microscopy, finding 51.2% (40) of good quality, 25.6% (20) fair and 24.3% (19) poor. Later, under light microscopy observation, evaluation of the same embryos resulted in 25.6% (20) good, 32.0% (25) fair and 42.3% poor quality. Finally, in the evaluation of embryos under electron microscopy 24.3% (19) were found to be of good quality, 29.3% (23) fair and 46.1% (36) poor. Evaluation of embryos with stereoscopic microscopy was found to be very subjective, as nearly 50% of embryos classified by this method as good quality, showed features of degenerative stages under light and electron microscopy. Embryos with these features are generally frozen and transferred, which could be one of the reasons for having low fertility rate in embryo transfer programmes.