The cycle of the seminiferous epithelium and development of spermatids of Apodemus speciosus peninsulae were observed using a light microscope. On the basis of developing spermatocyte and spermatid, the cycle of the seminiferous epithelium was divided into 9 stages. Type Ad spermatogonia were appeared in all stages ($I{sim}IX$). The Ap, In, and B types of spermatogonia were appeared from stage I, II and III, and IV, respectively. In prophase of first meiosis, the leptotene spermatocytes appeared from stage V and VI, zygotene spermatocytes from stages I, II, VII, VIII, and IX, pachytene spermatocytes from stage III to VII, diplotene spermatocytes in the stage VIII, and secondary spermatocytes in stage IX. On the basis of morphology of spermatid head, developing of nuclear and acrosome and the morphological change of cytoplasm, the developing of spermatids was divided into 12 steps. Considering all the results, A. s. peninsulae displayed very similar result with A. agrarius coreae that is allied species when compare correct characters developing of spermatids with spermatogonia and appearance time of the spermatocyte. Appearance time of the same cell and number of spermatogonial generation was thought that characters of the species, and information may be useful in identifying the species.