In Loligo duvauceli, though the seminiferous tubules are clearly seen, it appears that the differentiation of germ cells takes place from the centre of 'seminiferous tubule' towards the periphery. This is confirmed by the occurrence of spermatogonial cells closer to the centre surrounded by the somatic cells while the spermatids occur at its margin and interspaces. The 'seminiferous tubules' do not contain septa to divide it into compartments or globules. The central narrow lumen of each 'seminiferous tubule' appears to get obliterated as the testis matures. Hence the possibility of the central canal being used for the evacuation of the spermatids is remote. A comparison of sections or young and mature testes reveals that the differentiation of the 'seminiferous tubules' takes place from the periphery.