Spermatogenesis and the structure of the testes were studied ultrastructurally in Isodiametra pulchra (Smith and Bush, Transactions of the American Microscopical Society 1991; 110: 12; Hooge and Tyler, Journal of zoological systematics and evolutionary research 2005; 43: 100). The testes are paired, compact, non-follicular and lie dorsally and dorso-laterally to the paired ovaries, partially enfolding them. All stages of spermatogenesis, including spermiogenesis, are described at the ultrastructural level and their spatial organization within the testes is discussed. The cells at the early stages of spermatogenesis (spermatogonia and spermatocytes) are located on the dorsal and dorso-lateral sides of the testes, while the late stages (spermatids and filiform spermatozoa with 9+2 axonemes) lie at the ventral and inner periphery of the testes, adjacent to ovaries. All the cell types can be found both at the anterior and the posterior end of the testes. The value of the structure of the testes as a phylogenetic marker is addressed.