Seminiferous tubules are located in the testicles, and are the specific location of meiosis, and the subsequent creation of gametes, namely spermatozoa.

The lining of seminiferous tubules called germinal epithelium contains two types of cells – primary germ ceils which undergo spermatogenesis to form spermatozoa and columnar indifferent cells (derived from coelomic epithelium) which enlarge to form Sertoli cells. Sertoli cells function as nurse cells for providing nourishment to the developing spermatozoa, phagocvtise defective sperm and secrete protein hormone inhibin (which inhibits FSH secretion).

The seminiferous tubules are situated in testicular lobules. Both ends of the tubule are connected to the central region of the testis and form a network of small ductules called the rete testis.