The establishment of coffee plantation in new deforested lands is usually made sowing about 20 seeds very deep in the holes and protecting with wood the lateral and upper sides of the holes in order to secure to the germinating seeds an environment similar to that found in nurseries. In land already cultivated with other crops the coffee plantation is established using seedlings developed in nursery. At our conditions four individual seedlings are planted in each hole. It is usually believed that these one year old seedlings must also be planted 20 to 30 cm below soil surface in the same way as the seeds are planted in new land. There are however indications that the seedlings can be planted only a few centimeters below the soil surface or at the soil level, saving a great deal of time in the preparation of the hole. In order to study the effects of depth of planting on the development and yield of the coffee plants, three experimental trials were planted in three coffee regions of the State of S. Paulo, using three to four different depths of planting. Seedling failures were the same for the depths of 0, 10, 20, and 30 cm in the trials from Campinas and higher at soil level in Mococa. The yields for the period of four consecutive years increased as the seedlings were planted at lower depth at the three localities. The highest yield was observed when seedlings were planted at soil level or at 10 cm depth. For clay soils (where the trials were established) it can be stated that seedlings may advantageously be planted at soil level. Other experiments will indicate which will be the best depth of planting for the coffee seedlings in sand soil, since it is a common practice in this type of soil to plant seedlings very deep in the hole.