Cell differentiation and ultrastructural characteristics in the seminiferous epithelium of Myotis macrodactylus was investigated with the light and electron microscopes. Spermatogenesis has begun at April and finished at September. The nuclei of A spermatogonia (dark and pale type of spermatogonia) were oval, applied to the basal lamina, and surrounded by Sertoli cells. By comparison with other types of spermatogonia, the cell and nucleus of B type of spermatogonium is globular and larger than A types of spermatogonia. The nucleolus appears as a coarse and touches the nuclear membrane. The cell and nucleus of spermatocytes was globular and larger, but primary spematocyte is larger than secondary spermatocyte. Spermiogenesis was divided according to the level of fine structural difference, into Golgi, cap, acrosomal, maturation and spermiation phases; Golgi, cap, acrosomal and spermiation phases were further subdivided into steps of early and late phase respectively, and maturation phase has only one step. Hence, the spermiogenesis has been divided into a total of nine phases. In the change of karyoplasm, the chromatin granules are condensed at late Golgi phase and completed at spermiation phase. The sperm tail began to develop in early Golgi phase and completed in spermiation phase. The process of degeneration of spermatogenic cells in the seminiferous tubules was continually observed from October, before the beginning of hibernation, to hibernation phase (November, December, January, February, March). Immatured spermatogenic cells in the seminiferous tubules have been engulfed by phagocytosis of Sertoli cells during period of degeneration. It is deduced that the adaptative strategy serves as the mechanism to regulate the effective use of energy to prepare for long hibernation and regulation of breeding cycle.