Spermatogenesis and the spermatozoon ultrastructure follow a common pattern in terrestrial oligochaetes. However, many of their characteristics are distinctive of each species and they are of great importance for phylogenetic and taxonomic studies. Germinal cells were studied through conventional electronic microscope techniques in order to go deep on spermatogenesis, especially on the mature spermatozoon ultrastructure of Eisenia foetida. Spermatogenesis occurs in seminal vesicles and follows a pattern comparable to that of some other oligachaetes species. Spermatozoon ultrastructural details revealed that it is a filiform cell, with the acrosome placed in anterior position, followed by the nucleus, the midpiece and the tail which flagellum has a 9+2 typical microtubular configuration. We may conclude that Eisenia foetida spermatozoon is of a apomorphic type since it presents several evolved characteristics such as: a very large acrosome; the primary acrosomic vesicle is held within the acrosomal tube, the axial rod is very elongated and ended in a developed capitulum and a number of mitochondria of the midpiece equal to six