| Spermiogenesis | Oogenesis |
| Occurs in germinal epithelium of testes. | Occurs in germinal epithelium of ovary. |
| It involves 3 phases namely multiplication, growth and maturation phases. | It involves 3 phases namely multiplication, growth and maturation phases. |
| Meiotic divisions are equal. | Meiotic divisions are unequal. |
| At the end of the II meiotic division 4 spermatids are formed. | One Ootid and 3 polar bodies are formed. |
| Polar bodies are not formed. | Three polar bodies are formed. |
| Growth phase is insignificant. | More significant. |
| Spermatid undergoes spermiogenesis to become functional spermatozoa. | No such changes in Ootid to become ovum. |
