The objective of this study was to evaluate the in vitro fertility of bovine sexed semen (SX) capacitated with Percoll vs. BO. The division rate (DR), embryo development (ED) were evaluated in two concentrations 5x106 vs. 10x106 sperm/ml, capacitated with BO and compared with non-sexed semen (NS). Offspring sexing represents an important advance for livestock production. Flow cytometry separates X and Y spermatozoa by difference in DNA content (4 % greater in X) with 90 % effectiveness. The SX increases the reproductive efficiency, allows the selection of females and increases the genetic gain. Cumulus- oocytes complexes (COC) were obtained from slaughterhouse ovaries. They were then cultured 22 hours for maturation in TCM- 199 + 5 % fetal calf serum + 0.005 IU/ml (FSH-p) + 10 IU hCG/ml + 1 mg Estradiol (E2)/ml, in 100 μl drops with mineral oil, in incubator (38.5 oC, 5 % CO and 95 % humidity). Post maturation, 4 groups were randomly assigned (G1, G2, G3, G4) and were performed two experiments simultaneously: I) G1 was inseminated with NS at 5x106 sperm/ml, G2: SX at 5x106, G3: SX at 10x106 sperm/ml capacitated with BO. II) G2: SX at 5x106 sperm/ml capacitated with BO and G4: SX capacitated with Percoll at 5x106 sperm/ml. 15 COC/drop of capacitated semen covered with mine- ral oil and placed in an incubator for 18 hours. For development, they were placed in drops of CR1aa, in an incubator. Results were analyzed with the c square test. At 48 hours, there were no significant differences (p<0.05) in DR between G1 and G3, however, in both groups it was significantly greater than G2. At day 7 there were significant differences (p <0.05) in ED, greater in G4. At 48 hours, there were no significant differences (p<0.05) in DR between G1 and G3, however, in both groups it was significantly greater than G2. At day 7 there were significant differences (p <0.05) in ED, greater in G4. A higher ED was obtained with the SX capacitated with Percoll, with respect to BO and there was no difference between the two semen concentrations.