Human assisted reproductive technology and its various derivatives of success and progress of technology in modern medical technology show great achievements to the world, at the same time also bring the peculiar technical problems, in which the key one is about the legal attribute of in vitro fertilization (IVF) embryo. In the legal attribute of IVF, the three mainstream theories are subject, object, and the intermediary theories. The subject theory blurs the specificity of IVF embryos, although it belongs to the personal benefits, but not personal life; The object theory leads to unequal distribution of interests, and ignores the potential possibility of in vitro embryo develop into complete life; The intermediary theory maintains the dignity of human life ethics, also balances the rights and interests of women and children and the scientific development. At present, IVF embryo law attribute of our country is in low rank of legislation, the provisions are not clear, and legislation needs improvement.