The present work was designed to examine the effect of the presence or absence of cumulus cells on the efficiency of vitrification of immature cattle oocytes. In our experiment, we had two groups: group 1, immature cattle oocytes with cumulus cells and group 2, immature cattle oocytes without cumulus cells. The two groups underwent vitrification using 20% ethylene glycol and 20% DMSO, and then thawed, and in vitro matured in TCM-199 medium and examined after 22 hours for assessment of nuclear maturation. Higher survival rate (p < 0.05) after thawing was observed in group 1 (84.6%) than group 2 (57.8%). After in-vitro maturation, the rate of MII oocytes was significantly higher (p < 0.05) in group 1 (74.4%) than group 2 (47.7%). In conclusion, the cumulus cells are very important in increasing the survivability and developmental rate of vitrified-thawed immature cattle oocytes.