1. The spermatogonia contain two accessory chromosomes and thirty-eight other chromosomes.2. In the primary spermatocytic division the two accessory chromosomes pass over undivided into one of the daughter cells. The reduced number of other chromosomes is nineteen and these divide transversely.3. In the secondary spermatocytic division, the two accessory chromosomes again pass over undivided into one of the daughter cells. The nineteen other chromosomes divide longitudinally.4. Only one fourth of the spermatozoa contain the accessory chromosomes.5. Apparently the remaining three fourths of the spermatozoa degenerate after almost or altogether reaching maturity. In this respect they are regarded as homologous to the polar bodies thrown off by the ovum.