Spermatiogenesis in Osmundea spectabilis var. spectabilis (= Laurencia spectabilis var. spectabilis) begins with the differentiation of the epidermal cells within the conceptacle. These cells divide to form filaments that develop toward the centre of the pit. Spermatangial mother cells originate from the cells of the filaments and produce several spermatangia. All young spermatia have some chloroplasts and are surrounded by a spermatangial wall. As the spermatia mature, rough endoplasmic reticulum aggregates and the formation of spermatial vesicles containing granular material commences. Subsequently, spermatial vesicles enlarge by contribution of dictyosome vesicles containing fibrillar material. Spermatia develop a two-layered wall and can be released at any stage of differentiation. Finally, the spermatial vesicles discharge their contents, forming an extracellular, confluent, mucilaginous matrix that surrounds the released mature spermatia. Bacteria cannot enter the spermatia since they are well protected by this matrix. Mature released spermatia are spherical and devoid of a wall, and possess mitochondria, vesicles with electron-dense cores, some concentric membrane bodies and an intact nucleus, but they usually lack chloroplasts.