The internal ultrastructural changes of germ cells and external morphology of spermatozoon during the spermatogenesis in the rockfish, Sebastes inermis were studied using transmission and scanning electron microscope. The testis is seminiferous tubule type in internal structure. Seminiferous tubule consist of many cyst which contain numerous germ cells in same developmental stage. Spermatogonium contained a large nucleus with single nucleolus in interphase. Primary spermatocyte identified by the presence of synaptonemal complex in nucleus and the contained a number of mitochondria, endoplasmic reticula and Golgi bodies in cytoplasm. The nucleoplasm of secondary spermatocyte was more concentrated than that of the previous phase. Spermatids were more condensed in nucleus and cytoplasm, and show the long-spherical shape. In the cytoplasm of spermatid mitochondria located to lower portion of the nucleus and Golgi bodies located to upper portion, but proacrosomal granule is not appeared. The spermatozoon consist of the head and tail. No acrosome could be found in the head. The cytoplasmic collar of posterior part in sperm head contained mitochondria which surrounded axial filament. The well developed axonemal lateral fins were identified in sperm flagellum, and the axial filament of the flagellum consist of nine pairs of peripheral microtubules and one pair of central microtubules.