Background: The proposed experiment was aimed at locating the spermatogonial stem cell niches inside the testis and to characterise the development of germ cells of testis in the non- descript goats at the different stages of pre and post natal life, which could be useful in selecting the goats for breeding at appropriate time and for other interventions related to reproductive developments in the goats. Methods: The present study was conducted on the testes of non-descript goats divided into three groups, viz. neonatal (within 1 month), prepubertal (from 1-18 months) and pubertal (above 18 months) with 10 healthy animals in each group. The collected samples of testis were processed for scanning electron microscopic study and subsequently, the samples were viewed and the photographs were taken in the facility available at Central Instrumentation Facility (CIF), OUAT, Bhubaneswar. Result: The present study revealed that the testis was surrounded by the tunica albuginea, a thin capsule of connective tissue, from which thin septum originated and extended into the inside of the organ. Among these septa, the seminiferous tubules were found. The seminiferous epithelium consisted of spermatogonial cells at different stages of development separated from each other by interstitial connective tissue. The interstitium was made up of randomly arranged collagen bundles. The intertubular vascular connective tissue contained Leydig cells mainly at wider locations where they were bounded by more than two seminiferous tubules. The mediastinal rete testis area contained many cavities of many intercommunicating channels supported by connective tissue pillars. The present study helped in developing a baseline data on the ultrastructural characteristics of seminiferous epithelium, rete restis, peritubular cells, Lyedig cells and other components of testis in non-descript goat at different post natal stages under study. The appearance of seprmatogonial cell lineage at the various post natal stages in non-descript goat would help in accessing the reproductive status of the animal.