Abstract: Ultrastructural events in wheat sperm cell development were examined from the division of generative cell stage to the maturation of sperm cell in pollen grains. The results are smnmarized as follows: 1. The generative cell in forming microspore by mitosis goes through a series of changes including tile displacement and transformation. It finally becomes a spindle-shaped cell getting ready for another mitosis. The generative cell at this stage is naked. it is only surrounded by both membranes of its own and vegetative cell Most part of the generative cell is occupied by the conspicuous elliptical nucleus with highly condensed chromatin. With the exception of ribosomes, the organelles in the thin layer of generativc cell cytoplasm are obviously fewer and smaller than those in the vegetative cytoplasm. The mierotubules may also be seen in the cytoplasm of spindle-shaped generative cell parallel to the long axis of the cell. There is no amyloplast in generative cell. 2. When the generative cell has moved to the position close to the vegetative nucleus again, it begins to divide. The formation of sperm cells as the result of mitosis of generative cell, and the development of sperm cell involves the following main changes. The shape of the sperm cell tranforms from spherical to elliptical, finally it forms an elongated cell with a tail-like structure. At the sametime, the distribution of cytoplasm gradually concentrated at one end of the sperm cell to form the cytoplasmic extension, so that the so called "tail" of the sperm cell is formed. There are more organelles, especially the mitochondria, assembling in this part. The sperm cell just formed after mitosis is naked and the enclosed plasma membrane is discontinuous. The sperm cell membrane is enclosed by vegetative cell membrane, and the double membranes may be completed at a later stage. It is considered that the period which follows is very short, the deposition of wall material, the callose, occurs to fill up continuously the space between two membranes, but soon after this period the cell wall becomes discontinuous and the wall material is obviously decreased. The significance of the position of the generative cell before its mitosis and the morphological changes during the development of the sperm cell are discussed in this paper.