Picea likiangensis var. balfouriana (Rehd. et Wils.) Hillier ex Slavin (also known as Picea balfouriana) is an ecologically and economically important conifer that grows rapidly under optimum conditions and produces high-quality wood. It has a wide geographic distribution and is prevalent in southwest and eastern regions of China. Under suboptimal conditions, P. balfouriana grows slowly, which restricts its cultivation. Somatic embryogenesis has been used in the mass propagation of commercial species. However, low initiation rates are a common problem and the mechanisms involved in the induction of somatic embryogenesis are not fully understood. To understand the molecular mechanisms regulating somatic embryogenesis in P. balfouriana, high-throughput RNA-seq technology was used to investigate the transcriptomes of embryogenic and non-embryogenic tissues from three P. balfouriana genotypes. We compared the genes expressed in these tissues to identify molecular markers with embryogenic potential.