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
Small polyhedral cells: known as spermatids
There are two types of cells produced in the germinal epithelium: sperm producing cells and sertoli