This study was carried out to investigate the ultrastructural changes of spermatozoa obtained from 20 of 3-year-old male chum salmon(Oncorhynchus keta) collected and analysed in middle October in 1995. The ultrastructural changes of gonad of fingerlings were examined to describe the sex differentiation of this species. The results obtained in this study were as follows : In spermatozoa, the nucleus is dense and homogeneous. Two spheroidal mitochondria(about 350nm long) are situated in parallel between the nucleus and the axoneme. Spermatozoa mitochondria are assembled into an organized sheath surrounding the outer dense fibres and axoneme of the flagellar midpiece. The sheath flagellum is situated beneath the base of the sperm head. The primordial germ cells of 6.8~7.2${mu}{ extrm}{m}$ in size, which were buried under fibrous mesenchymal tissue between gut duct and notochord of larva with a total length of 2.4cm at 50 days after hatching. In juvenile of 10.5cm in total length at 70 days after hatching, the gonad was occupied by bundles of oogonia. The dense drumstick bodies(large arrows) are observed in the nuclei of the primordial gonad and surrounding tissue cells of fingerling at 70 days after hatching. The oval Barr bodies(asterisk) are observed in the nuclei of the primordial germ cells under the mitosis(2n). Note the large mitochondria, ribosomes and rough endoplasmic reticulum in the cytoplasm. Accordingly, the fingerlings at 70 days after hatching are identified as the female(xx). In result, the gonadal sex differentiation begins from the 70 days after hatching in chum salmon.