In order to investigate the spermiogenesis of the Korean goat, the tissue obtained from the testis and the epididymis of eight matured bucks were conventionary prepared as thin sections and these sections were observed under a transmission electron microscope. Based on the development of the varous permanent organelles and certain transient structures, the spermiogenesis of the Korean goat could be divided into four main phases: Golgi, cap, acrosome and maturation; and these phases had been further subdivided into a total of nine stages. There was abundance of the contents of acrosomal vesicle contained ring-shaped material surrounding the acrosome in the early cap stage. The mitochondria made the mitochondrial sheath started from the annulus towarding the neck and formed helical arrangement in the mid maturation stage, The postacrosomal denselamina was a, pp.ared to be wave-shape in the late maturation stage. The spermiogenesis of the Korean goat was found to be basically similar to that of the Korean cattle.