Ultrastructural studies of germ cell development during spermatogenesis and taxonomic values in mature sperm morphology of Argopecten irradians irradians were investigated by transmission electron microscopic observations. In the early stage of spermatid during spermiogenesis, a few granules and proacrosomal granules are formed by the Golgi complex. In the late stage of spermatid during spermiogenesis, a proacrosomal vesicle becomes an acrosomal vesicle in the acrosome through spermiogenesis. The sperm is approximately $ 45-48{mu}m$ in length including a jar-shaped sperm nucleus (about $1.45{mu}m$ long), an acrosome (about $0.34{mu}m$ long) and tail flagellum. The axoneme of the sperm tail shows a 9+2 structure. As one of common characteristics of mature sperm morphologies in Pectinidae species in subclass Pteriomorphia, mature spermatozoon consists of the cone-shaped acrosomal vesicle and subacrosomal material on the invaginated jar-shaped nucleus. The acrosomal vesicle of this species is composed of electron high dense opaque part (material) from the base to the tip, as have seen in the species in the subclass Pteriomorphia. Exceptionally, five mitochondria are found in the sperm midpiece of this species, unlike four in most species of Pectinidae in subclass Pteriomorphia. However, the acrosomal vesicle of spermatozoa of A. irradians irradians resemble to those of other investigated Pectinidae species in subclass Pteriomorphia. Therefore, we can use sperm morphology as a tool in the resolution of taxonomic relationships within the Pectinidae species. These morphological charateristics of acrosomal vesicle belong to the family Pectinidae in the subclass Pteriomorphia.