The annual changes in testis weight and diameter of seminiferous tubules, and the seminiferous epithelium cycle of Tamias sibiricus were studied by light microscope. Testis weight and diameter of seminiferous tubule are significantly increased from January to July, and decreased rapidly to the size from August to December. Spermatogenesis occurs from January to July, and spermatocytogenesis are produced from August to December. The cycle of the seminiferous epithelium was divided into 12 stages during the development of spermatids as a changes of the nucleus and acrosomal structure, presence and/or absence of residual body, appearance and/or absence of sperm tail and meiotic figure and spermiation. The dark type spermatogonia (Ad) are appeared in all stages (I ~ XII), and the spermatids of step 10 are observed at I, II, X and XII stages. The spermatids of step 11 are appeared in III and IV stages, only the step 12 spermatid observed in V stage.