The intent of this chapter is to provide a morphological foundation in the normal cellular process of bovine gamete development so that abnormalities occurring are recognizable. The knowledge gained here is essential to begin to understand the significance of many of the common bull sperm abnormalities encountered in the clinics. Spermatogenesis is divided into three phases (i. e., Mitosis, Meiosis and Spermiogenesis) all happening in the seminiferous epithelium. The 'Cycle of the Bovine Seminiferous Epithelium' is explained in relation to these phases. Information is provided as to how to identify the stages of the bovine cycle and the steps of spermiogenesis at the histological and ultrastructural levels in preparation to recognize where and when in the cycle a spermatid abnormality arises. Spermiogenesis, the last phase of spermatogenesis, is the most revealing phase to recognize gamete abnormalities as this is where spermatid head and tail differentiation take place and spermatid compartments materialize. The formation of the nucleus, acrosome, manchette, perinuclear theca, axoneme, outer dense fibers, fibrous sheath, connecting piece and mitochondrial sheath occur during this phase and are evaluated. The origins and assembly of a number of essential proteins compartmentalizing the sperm head and tail as well as defects arising during spermiogenesis are reviewed.