The aim of the research is to find out best citrus flower position (shot tips or axillary shoot) in relation to fruit formation ‘Seam\u27 citrus. The research was done on Citrus which belongis to the farmer at Catur village, district Kintamani, Bangli Regency, Bali. The research was conducted from May 2014 -April 2015. Ten years old Citrus plants were used in this study. Five Plants were chosen. Flower development and fruit formation were observed on six different positions on the plant, i.e. main stem: lower part, middle part and an upperpart, and branch which include lower axillary part of the branches, middle axillary branch and on the tips. Variable observed were a number of flowers developed, both in main stem and branches during on-season and off-season flowering time. Another observation was a number of fruits developed on each position. Results show that flower best on lower axillary branches, both during on-season (54,16%)the base and off-season (45,02%). Flower developed on the tips were much lower, bot on-season (6,90%) and off-season (12,50%). The highest number of fruits was also achieved attheloweraxillary branch during on-season (52,23 %) and off-season (35,27 %