The spermatogenesis of Siamese fighting fish, Betta splendens, belongs to Osphronemidae was investigated by light and electron microscopic observations. In primary spermatocyte stage, the nucleus was comparatively large ellipsoidal, and mitochondria showed a marked development in cytoplasm. In secondary spermatocyte stage, the germ cells were smaller than that of primary spermatocytes. The nucleus was a spherical shape and intercellular space was formed between germ cells. In spermatid stage, the early spermatids were not much different from a secondary spermatocyte. But, the chromatin condensation was occurred from the outside to the inside. The nucleus was more condensed. Intracellular space was larger than early spermatid. The mitochondria were rearranged in a middle piece, and occupied about half of the head part in early sperm. In sperm stage, the head of mature sperm was a spherical shape and had no acrosome. The flagellum was showed the typical 9+2 array of microtubules. Also, the tail of sperm had no lateral fins and outer coarse fibers. These ultrastructural characteristics can be used in classification of species.