The microbiological quality of milk powder is related to raw milk and process line. Most foodborne outbreaks are associated to consumption of post-process contaminated foods. Bacillus cereus is a pathogen causing foodborne diseases and can be found in raw and processed foods due to spore-forming capacity. The purpose of study was to quantify B. cereus vegetative cells and spores in milk powder and to detect virulence genes encoding enterotoxins. It was analyzed 80 samples including whole, skimmed and semi-skimmed milk powder acquired in retail store in Campinas/SP. For enumeration of B. cereus vegetative cells and spores, the methods described in Compendium of Methods for the Microbiological Examination of Foods were utilized. Polymerase Chain Reaction was performed for detection of virulence genes nheA, nheB and nheC encoding non-hemolytic enterotoxin (NHE), and hblA, hblC and hblD encoding hemolytic enterotoxin (HBL). The vegetative cell counts ranged between less than 2,0 to 2,6 log cfu/g and the spores counts were less than 2,0 to 3,0 log spores/g. All samples showed counting in accordance with Brazilian legislation (RDC12/2001). B. cereus was isolated from 25% (20/80) of samples. The presence of all enterotoxin genes was detected in 36,84% (14/38) of isolates. Nhe complex genes and Hbl complex genes were observed in 55,26% (21/38) and 47,37% (18/38) of isolates, respectively. To cause human illness, one of the enterotoxin must be detected. Therefore, most of B. cereus isolates shows a pathogenic potential due to presence of genes of one enterotoxin complex and indicates a risk for consumers. Once the milk powder is reconstituted and heated, the high temperature allows the activation of spore germination and B. cereus can growth and can cause illness.