The three-dimensional structure of the Sertoli cell in the rat was investigated by scanning electron microscopy. Morphologically, seven types of Sertoli cell processes were evident : Shrot, flat and ramified processes are projected from the lateral side of the basal portion of Sertoli cell. Leaf-like processes are attached to the surface of spermatocytes and spermatids. Slender cord-like processes, flat and irregular shaped processes, sucker-like processes and club-like processes are observated in the middle and apical portion of seminiferous epithelium. The sheet-like processes rest upon more than one-thirds of the surface of each spermatogonium, spermatocyes and spermatids located in the proximity of the Sertoli cell. All Sertoli processes are originated from Sertoli cell column. Just before spermiation, the processes which are attached to the head of maturation spermatid are eliminated. Though the mechanism for elimination of residual body is not known, these observations segget that the Sertoli cell process are thought to have a reciprocity with the germ cells.