The storage sac of U. unicinctus can be divided into two parts morphologically as well as functionally ; one is proximal and the other distal storage sac. It is because of the seasonal morphological change of the storage sac caused by sperm accumulation in the storage sac. The proximal storage sac contains the mature sperm with the dumbbell-shaped acrosome and well developed one or two mitochondria in the middle piece, whilst the sperm of hemispherical acrosome associate closely with an accessory cell in the distal storage sac. This means that the sperm do not perform the synchronous development in a storage sac, which is not the case of sperm development in the coelomic cytophorus. In addition, the basal membrane of the distal storage sac is different from that of the proximal storage sac in term of tissue formation. Connective tissues, acces-sory cells and small lumen develop on the basal membrane of the distal sto-rage sac, which is well contrasted with the thin basal membrane of the proximal storage sac. The function of the storage sac is discussed in rela-tion of the sperm development and the seasonal change.