In order to clarify the process of spermiogenesis of the large-footed bat, Myotis macrodactylus, the testis and the epididymis obtained from mature male bats were examined by electron microscope. Based on the variety and diagnostic characters of organells, the spermiogenesis of the large-footed bat. Myotis macrodactylus could be divided into a total of nine phases. The results obtained from the present study are as follows. 1. The spermiogenesis of large-footed bat, Myotis macrodactylus was divided according to the level of fine structural differentiation into five phases, Golgi, cap, acrosome, maturation and spermiation phases, respectively; Golgi, cap, acrosome and spermiation phases were further subdivided into steps of early and late phase respectively and maturation phase has only one step. Hence, the spermiogenesis of the large-footed bat has been divided into a total of nine phases. 2. In the change of chromatin with nucleus, the chromatin granules are condensed in the whole part of nucleus at the late Golgi phase and completed at the maturation phase. 3. The sperm tail in the epididymis consists of nine outer doublets and two central singlet microtubles. Nos. 1, 5, 6, 9 of the outer dense fibers were larger than the others (2, 3, 4, 7, 8).