An anatomical, histological and ultrastructural study was made of the reproductive system and spermatogenesis of Iheringichthys labrosus. The testis are digitiform and consist of a sperm atogenic cranial region, a spermatogenic/secretory medial (transition) region, and a strictly secretory caudal region. The cranial region represents 66% of the total length of the maturing testis and its fringes or lobes have a length of 5.59 + 0.73 mm. The medial and caudal regions represent each 17% of the testicular length and their fringes have a length of 5.37 +/- 0.69 mm and 3.12 +/- 0.38 mm, respectively. Histologically, the cranial region of the testis is made up of seminiferous tubules with spermatogenic cells contained in cysts. These cells undergo synchronous development, inside the cysts where spermatogenesis is completed. The secretory caudal region does not constitute an individualized gland. Ultrastructurally, its secretory cells have a vesiculous nucleus and a cytoplasm with abundant dilated cisternae of rough endoplasmic reticulum. The caudal region produces a glycoproteic secretion and exhibits variable electron density during maturation. During the resting period, these cells are poor in synthesis organelles. The spermatozoa are of the primitive type, with a round head (1.56 +/- 0.11 microm), a rudimentary middle piece, and a long flagellum with a 9 + 2 axonemal arrangement.