AbstractIn the course of the reorganization and degeneration of the proximal centriole in the mature acentriolate spermatozoon of the Mongolian gerbil, both the proximal and distal centrioles appear in the early cap phase of spermatid development. During the acrosome phase, both distal and proximal centrioles become highly active in the formation of a segmented column. The proximal centriole becomes actively involved in the formation of the capitulum, while the distal centriole forms the axonemal complex and dense fibers. During the maturation phase of spermatid development, the “pinwheel” arrangement of the proximal centriole becomes an “S”‐shaped structure, turned 90° on its vertical axis. The few “doublet” microtubules that can be detected later in that stage completely disappear during spermiation. The distal centriolar area develops a single central pair of microtubules and membranous elements. Another prominent feature in the neck region of the gerbil spermatozoa is the presence of two dense rudimentary columns in association with the mitochondria. Although their density is similar to that of the other columns, these two columns have no connection with the dense fibers; in fact, they are closely associated with th