Spermiogenesis in Neopolystoma spratti conforms to the basic pattern found in polyopisthocotylean monogeneans and in Trematoda Digenea and Trematoda Aspidogastrea, The zone of differentiation exhibits a complete ring of cortical microtubules, two initially free flagella with prominent striated rootlets and an intercentriolar body between them. Mitochondria and nucleus migrate into a median cytoplasmic process and flagella rotate and fuse with this process. Mitochondria fuse to form a single elongated mitochondrion and the nucleus moves to a distal location. Mature sperm have two incorporated axonemes for most of their length, a single elongate mitochondrion and a nucleus. Peripheral microtubules form an incomplete ring in the most proximal region and a complete ring in the adjacent region containing two axonemes and the mitochondrion. In the principal region (where the nucleus is present) they form an incomplete ring and are interpreted as originating from the dorsal and ventral faces of the median cytoplasmic process. Thus, although there are more microtubules in the principal region than at either end, the situation is essentially the same as that found in polyopisthocotylean monogeneans, digeneans and aspidogastreans, with no addition of extra lateral microtubules.