The seminiferous tubules are made up by the germinal epithelial cell, forming three layers. The innermost layer is of germinal epithelium and the remaining cells are as follows: Cuboidal germ cells: also known as spermatogonia located on the basement of the membrane Large polyhedral cells: also called as Primary spermatocytes Secondary spermatocytes Small polyhedral cells: known as spermatids Spermatozoa There are two types of cells produced in the germinal epithelium: sperm producing cells and sertoli