The ultrastructural characteristics of germ cells during spermatogenesis and mature sperm morphology in male Pinctada martensii were investigated by transmission electron microscope observation. The morphologies of the sperm nucleus and the acrosome of this species are the oval shape and cone shape, respectively. Spermatozoa are approximately $47-50{mu}m$ in length including a sperm nucleus (about $1.24{mu}m$ in length), an acrosome (about $0.60{mu}m$ in length), and tail flagellum (about $45-47{mu}m$). The axoneme of the sperm tail shows a 9+2 structure. In P. martensii in Pteriidae, a special substructure showing a thick and wide triangular shape which is composed of electron-dense opaque material (occupied about 50% of all, the upper part of the acrosomal vesicle), appeared in the upper region (part) of the acrosomal vesicle, while the lower region (part) of the acrosomal vesicle is composed of electron-lucent material. Thus, this special structure, which exist in the upper part of the acrosomal vesicle in P. martensii, is somewhat different from those of other subacrosomal vesicle in other families in subacrosomal vesicles. Therefore, we assume that the existence of a special substructure showing a thick and wide triangular shape in the acrosomal vesicle of the spermatozoon can be used as a key characteristic for identification of P. martensii or other species in Pteriidae in subclass Pteriomorphia. The number of mitochondria in the midpiece of the sperm of this species are five (exceptionally sometimes four), as one of common characteristics appear the same number of mitochondria in the same families of superfamilyies. This species in Pteriidae does not contain the axial rod and satellite fibres which appear in the species in Ostreidae in subclass Pteriomorphia. These characteristics can be used for the taxonomic analysis of the family or superfamily levels as a systematic key or tools.