To study the function and structure of Golgi apparatus in the spermiogenesis of long-fingered bat (Miniopterus schreibersi fuliginosus), the testis obtained from adult bat was treated with the prolonged osmification or fixed with ferrocyanide reduced osmium. golgi apparatus was oval shape in early Golgi phase, and was composed of cortex and medullar enclosing acrosome in mid Golgi phase. The vesicles of crescent shape Golgi apparatus were closed or fused with small or large vesicles at the periphery of acrosome. Golgi apparatus moved behing the acrosome face in cap phase, but the Golgi apparatus was still active. According to this, Golgi apparatus appears to be involved in the formation of acrosome and sperm tail. Transfer of materials from Golgi to acrosme seems to be carried out not only by fusion of large vesicles with acrosomal vesicles but also by detachment of coated vesicle from various cisternae of Golgi fusing with acrosomal vesicle.