AbstractThe anatomical organization of the reproductive system of the flounder, Bothus robinsi, is similar to other fish in the order Pleuronectiformes. Accentuated, external secondary sexual characters are observed in males such as increased body length, larger left pectoral fin, and greater interorbital distance. As a qualitative character, the rostral spine, which is part of the maxillary bone, is pronounced. The interorbital distance implies noticeable internal sexual differences, such as the broadening of the left frontal and lateral ethmoid bones, and a greater length of the oblique muscles of both eyes, the optic nerves, and the left olfactory nerve. Five male specimens examined had female external secondary sexual characters. J. Morphol. 260:165–171, 2004. © 2004 Wiley‐Liss, Inc.