Taking 3 kinds of commercial wheat seeds as research materials， respectively preparing seed samples：1 hour before budding (imbibition， the seed coat of embryo bulged and separated from embryo， commonly known as the “bubble”)， 1 hour after budding (the seed coat of embryo ruptured)， 4 hours after budding and the original seed. The structure of embryo was observed by microscope and the change of protein content， gluten and falling number was detected in order to analyze the changes of wheat quality during imbibition. The result showed that the protein content， gluten content and gluten index of imbibitional wheat didn't change obviously. The falling number of bitional wheat decreased， but were all above 200 seconds and significantly higher than that of budding wheat. Imbibitional wheat did not have bad effect on the edible quality and was different from budding wheat. It doesn’t conform to actual production and may cause quality disputes if identifying imbibitional wheat as one kind of sprouted kernel and belonging to the unsound kernel based on the changes in appearance， such as the seed coat of embryo bulged.