The morphological picture of Sertoli cells was studied in view of development. The testicular tissue of rams was studied from the 80th to the 140th day of intrauterine development and the testes of ram-lambs were studied from the 1st to the 40th day from birth; further, the testes were studied in adult rams. The development and differentiation of Sertoli cell precursors were examined, including their change into differentiated mature Sertoli cells. The electron-microscopic picture of these cells was described with special emphasis on those morphological changes in cells which are closely related with their functional activity during the development of the testes. The findings obtained so far in this field are incomplete and concern mainly laboratory animals and man. The results of the study extend the theoretical knowledge in the fields of histology, embryology, physiology, endocrinology and andrology. At the same time, they may serve as starting material for the study of the control of spermatogenesis under experimental conditions.