Identification of Early Maturing and High Yielding Soybean Germplasm. Preference to early maturing soybeans is higher than the late ones, since early maturing soybean can improve planting index and able to escape from fail of harvest due to drought stress. To identify accessions of soybean germplasm which will be used as gene resources in developing of early maturing and high yielding varieties, a numbers of 203 soybean germplasm accessions were evaluated at Jambegede Research Station on dry season 2006. Observation primarily conducted on physiological maturity and flowering date. Beside, observation also conducted on plant height, number of branches, 100 seeds weight and seed yield. Result showed that accession of MLGG 0751 and MLGG 0753 identified having early maturity (70 days). The early maturing accessions had lower yield than the late maturing ones. There was no accession having both of early maturing and high yielding traits. Accessions of MLGG 0751 and MLGG 0753 can be used as gene resources in developing of early maturing varieties.