Abstract
The structure of the testis of Poecilia latipinna is described with particular reference to Sertoli cell‐germ cell relationships during development and maturation of the germinal cyst. The cyst develops when primary spermatocytes become surrounded by a single layer of Sertoli cells at the testis periphery. As spermatogenesis and then spermiogenesis proceed, the cyst moves centrally in the testis toward the ducts comprising the vasa efferentia. In addition to being a structural part of the germinal cyst, the Sertoli cells phagocytize residual bodies cast off by developing spermatids and form an association with mature sperm, which resembles that observed in mammals, before the sperm are released into the vasa efferentia as a spermatozeugmata. The results of this investigation are discussed in view of what is known concerning testis structure in other teleosts and similarities between cell functions in teleosts and mammals. It is concluded that teleost Sertoli cells, teleost lobule boundary cells and mammalian Sertoli cells are homologous.