Fine structure of spermatozoa of the bastard halibut (Paralichthys olivaceus) is described. Its structure is characterized by acrosomeless, having a spherical head region and a small mid piece containing five mitochondria disposed one row. The flagellum inserts centrally on the nucleus and has lateral ribbons. The present study supports the suggestion that spermatozoal ultrastructure is of taxonomic importance and may be a phylogenetic criterion in teleostei.