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<annotation><appinfo>
<link:roleType roleURI="http://www.immucell.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
<link:definition>01 - Document - DOCUMENT AND ENTITY INFORMATION</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/StatementOfFinancialPositionClassified" id="StatementOfFinancialPositionClassified">
<link:definition>02 - Statement - BALANCE SHEETS</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/ConsolidatedBalanceSheetsParenthetical" id="ConsolidatedBalanceSheetsParenthetical">
<link:definition>03 - Statement - BALANCE SHEETS [PARENTHETICAL]</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
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<link:roleType roleURI="http://www.immucell.com/role/StatementOfIncome" id="StatementOfIncome">
<link:definition>04 - Statement - STATEMENTS OF OPERATIONS</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/StatementOfShareholdersEquityAndOtherComprehensiveIncome" id="StatementOfShareholdersEquityAndOtherComprehensiveIncome">
<link:definition>05 - Statement - STATEMENTS OF STOCKHOLDERS' EQUITY</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/StatementOfCashFlowsIndirect" id="StatementOfCashFlowsIndirect">
<link:definition>06 - Statement - STATEMENTS OF CASH FLOWS</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/BasisOfPresentation" id="BasisOfPresentation">
<link:definition>07 - Disclosure - BASIS OF PRESENTATION</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/CashCashEquivalentsAndShortTermInvestments" id="CashCashEquivalentsAndShortTermInvestments">
<link:definition>08 - Disclosure - CASH, CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/Inventory" id="Inventory">
<link:definition>09 - Disclosure - INVENTORY</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/PropertyPlantAndEquipment" id="PropertyPlantAndEquipment">
<link:definition>10 - Disclosure - PROPERTY, PLANT AND EQUIPMENT</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/OtherAssets" id="OtherAssets">
<link:definition>11 - Disclosure - OTHER ASSETS</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/BankDebt" id="BankDebt">
<link:definition>12 - Disclosure - BANK DEBT</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/OtherRevenuesExpensesNet" id="OtherRevenuesExpensesNet">
<link:definition>13 - Disclosure - OTHER (EXPENSES) REVENUES, NET</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/EmployeeStockBasedCompensation" id="EmployeeStockBasedCompensation">
<link:definition>14 - Disclosure - EMPLOYEE STOCK-BASED COMPENSATION</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/IncomeTaxes" id="IncomeTaxes">
<link:definition>15 - Disclosure - INCOME TAXES</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/NetLossPerCommonShare" id="NetLossPerCommonShare">
<link:definition>16 - Disclosure - NET INCOME (LOSS) PER COMMON SHARE</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/CommonStockRightsPlan" id="CommonStockRightsPlan">
<link:definition>17 - Disclosure - COMMON STOCK RIGHTS PLAN</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/SegmentAndSignificantCustomerInformation" id="SegmentAndSignificantCustomerInformation">
<link:definition>18 - Disclosure - SEGMENT AND SIGNIFICANT CUSTOMER INFORMATION</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
</link:roleType>
<link:roleType roleURI="http://www.immucell.com/role/RelatedPartyTransactions" id="RelatedPartyTransactions">
<link:definition>19 - Disclosure - RELATED PARTY TRANSACTIONS</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
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<link:roleType roleURI="http://www.immucell.com/role/SubsequentEvents" id="SubsequentEvents">
<link:definition>20 - Disclosure - SUBSEQUENT EVENTS</link:definition>
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<link:usedOn>link:definitionLink</link:usedOn>
<link:usedOn>link:calculationLink</link:usedOn>
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